Dunkin Brands (DNKN) 10-Q2 Nov 162016 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 24, 2016	Oct. 28, 2016
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 24, 2016
Document Fiscal Year Focus	2,016
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	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		91,734,638

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 24, 2016	Dec. 26, 2015
Current assets:
Cash and cash equivalents	$ 270,230	$ 260,430
Restricted cash	70,734	71,917
Accounts receivable, net of allowance for doubtful accounts of $5,515 and $5,627 as of September 24, 2016 and December 26, 2015, respectively	49,552	53,142
Notes and other receivables, net of allowance for doubtful accounts of $254 and $1,007 as of September 24, 2016 and December 26, 2015, respectively	33,827	75,218
Restricted assets of advertising funds	39,436	38,554
Prepaid income taxes	19,764	23,899
Prepaid expenses and other current assets	30,164	34,664
Total current assets	513,707	557,824
Property and equipment, net of accumulated depreciation of $120,502 and $111,625 as of September 24, 2016 and December 26, 2015, respectively	177,137	182,614
Equity method investments	123,174	106,878
Goodwill	888,283	889,588
Other intangible assets, net of accumulated amortization of $253,239 and $239,715 as of September 24, 2016 and December 26, 2015, respectively	1,384,122	1,401,208
Other assets	59,172	59,007
Total assets	3,145,595	3,197,119
Current liabilities:
Current portion of long-term debt	25,000	25,000
Capital lease obligations	569	546
Accounts payable	17,669	18,663
Liabilities of advertising funds	51,272	50,189
Deferred income	36,459	31,535
Other current liabilities	201,169	292,859
Total current liabilities	332,138	418,792
Long-term debt, net	2,406,550	2,420,600
Capital lease obligations	7,468	7,497
Unfavorable operating leases acquired	11,772	12,975
Deferred income	14,495	15,619
Deferred income taxes, net	469,787	476,510
Other long-term liabilities	70,610	65,869
Total long-term liabilities	2,980,682	2,999,070
Commitments and contingencies (note 9)
Stockholders’ equity (deficit):
Preferred stock, $0.001 par value; 25,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock, $0.001 par value; 475,000,000 shares authorized; 91,791,926 issued and 91,765,034 outstanding as of September 24, 2016; 92,668,211 shares issued and 92,641,044 shares outstanding as of December 26, 2015	92	92
Additional paid-in capital	827,706	876,557
Treasury stock, at cost; 26,892 shares and 27,167 shares as of September 24, 2016 and December 26, 2015, respectively	(1,064)	(1,075)
Accumulated deficit	(981,458)	(1,076,479)
Accumulated other comprehensive loss	(12,501)	(20,046)
Total stockholders’ deficit of Dunkin’ Brands	(167,225)	(220,951)
Noncontrolling interests	0	208
Total stockholders’ deficit	(167,225)	(220,743)
Total liabilities and stockholders’ deficit	$ 3,145,595	$ 3,197,119

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 24, 2016	Dec. 26, 2015
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 5,515	$ 5,627
Notes and other receivables, allowance for doubtful accounts	254	1,007
Property and equipment, accumulated depreciation	120,502	111,625
Other intangible assets, accumulated amortization	$ 253,239	$ 239,715
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)	91,791,926	92,668,211
Common stock, shares outstanding (in shares)	91,765,034	92,641,044
Treasury Stock, Shares	26,892	27,167

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Revenues:
Franchise fees and royalty income	$ 138,639	$ 133,913	$ 399,617	$ 380,381
Rental income	26,880	26,121	75,874	76,283
Sales of ice cream and other products	26,568	29,554	86,425	88,032
Sales at company-owned restaurants	1,611	7,293	11,924	21,578
Other revenues	13,401	12,926	39,344	40,862
Total revenues	207,099	209,807	613,184	607,136
Operating costs and expenses:
Occupancy expenses-franchised restaurants	15,881	13,686	42,691	40,921
Cost of ice cream and other products	18,384	19,788	58,445	58,010
Company-operated restaurant expenses	1,682	7,697	13,472	22,312
General and administrative expenses, net	59,374	61,433	184,028	187,622
Depreciation	5,050	5,177	15,361	15,278
Amortization of other intangible assets	5,397	6,161	16,726	18,542
Impairment charges	7	0	104	264
Total operating costs and expenses	105,775	113,942	330,827	342,949
Net income of equity method investments	5,467	4,059	12,148	10,957
Other operating income (loss), net	2,569	(161)	6,329	947
Operating income	109,360	99,763	300,834	276,091
Other income (expense), net:
Interest income	161	86	434	324
Interest expense	(24,603)	(24,786)	(74,456)	(72,045)
Loss on debt extinguishment and refinancing transactions	0	0	0	(20,554)
Other losses, net	(124)	(449)	(596)	(1,006)
Total other expense, net	(24,566)	(25,149)	(74,618)	(93,281)
Income before income taxes	84,794	74,614	226,216	182,810
Provision for income taxes	32,082	28,312	86,760	68,634
Net income including noncontrolling interests	52,712	46,302	139,456	114,176
Net income attributable to noncontrolling interests	0	86	0	11
Net income attributable to Dunkin' Brands	$ 52,712	$ 46,216	$ 139,456	$ 114,165
Earnings per share:
Common-basic	$ 0.58	$ 0.49	$ 1.52	$ 1.18
Common-diluted	0.57	0.48	1.51	1.16
Cash dividends declared per common share	$ 0.30	$ 0.27	$ 0.90	$ 0.80

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Net income including noncontrolling interests	$ 52,712	$ 46,302	$ 139,456	$ 114,176
Other comprehensive income (loss), net:
Effect of foreign currency translation, net of deferred tax expense (benefit) of $(59) and $119 for the three months ended September 24, 2016 and September 26, 2015, respectively, and $(488) and $412 for the nine months ended September 24, 2016 and September 26, 2015, respectively.	6,161	(4,398)	8,730	(6,838)
Effect of interest rate swaps, net of deferred tax benefit of $216 for each of the three months ended September 24, 2016 and September 26, 2015 and $650 for each of the nine months ended September 24, 2016 and September 26, 2015	(319)	(319)	(955)	(955)
Effect of pension plan, net of deferred tax expense of $866 for the nine months ended September 26, 2015	0	0	0	2,874
Other, net	(27)	(180)	(230)	(830)
Total other comprehensive income (loss), net	5,815	(4,897)	7,545	(5,749)
Comprehensive income including noncontrolling interests	58,527	41,405	147,001	108,427
Comprehensive income attributable to noncontrolling interests	0	86	0	11
Comprehensive income attributable to Dunkin’ Brands	$ 58,527	$ 41,319	$ 147,001	$ 108,416

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Statement of Comprehensive Income [Abstract]
Deferred tax effect, foreign currency translation	$ (59)	$ 119	$ (488)	$ 412
Income tax effect, Amount of net gain (loss) reclassified into earnings	(216)	(216)	(650)	(650)
Deferred tax expense, unrealized loss on pension plan	$ 0	$ 0	$ 0	$ 866

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015
Cash flows from operating activities:
Net income including noncontrolling interests	$ 139,456	$ 114,176
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	32,087	33,820
Amortization of debt issuance costs and original issue discount	4,700	4,432
Loss on debt extinguishment and refinancing transactions	0	20,554
Deferred income taxes	(5,595)	(17,918)
Provision for bad debt	681	2,615
Share-based compensation expense	12,548	11,918
Net income of equity method investments	(12,148)	(10,957)
Dividends received from equity method investments	5,247	6,671
Gain on sale of real estate and company-operated restaurants	(6,322)	(921)
Other, net	(1,554)	1,653
Change in operating assets and liabilities:
Restricted cash	1,115	(65,888)
Accounts, notes, and other receivables, net	43,482	11,731
Prepaid income taxes, net	4,531	11,859
Other current assets	(3,552)	(4,008)
Accounts payable	(1,635)	1,881
Other current liabilities	(91,651)	(48,508)
Liabilities of advertising funds, net	896	(6,111)
Deferred income	3,800	4,175
Other, net	4,250	12,063
Net cash provided by operating activities	130,336	83,237
Cash flows from investing activities:
Additions to property and equipment	(10,358)	(23,700)
Proceeds from sale of real estate and company-operated restaurants	15,479	1,948
Other, net	(1,014)	(3,270)
Net cash provided by (used in) investing activities	4,107	(25,022)
Cash flows from financing activities:
Proceeds from issuance of long-term debt	0	2,500,000
Repayment of long-term debt	(18,750)	(1,831,574)
Payment of debt issuance and other debt-related costs	0	(41,347)
Dividends paid on common stock	(82,326)	(76,013)
Repurchases of common stock, including accelerated share repurchases	(30,000)	(500,037)
Change in restricted cash	73	(6,831)
Exercise of stock options	4,937	10,297
Excess tax benefits from share-based compensation	2,038	11,534
Other, net	(690)	(7,069)
Net cash provided by (used in) financing activities	(124,718)	58,960
Effect of exchange rates on cash and cash equivalents	75	(725)
Increase in cash and cash equivalents	9,800	116,450
Cash and cash equivalents, beginning of period	260,430	208,080
Cash and cash equivalents, end of period	270,230	324,530
Supplemental cash flow information:
Cash paid for income taxes	86,460	63,885
Cash paid for interest	70,749	66,854
Noncash investing activities:
Property and equipment included in accounts payable and other current liabilities	1,121	1,185
Purchase of leaseholds in exchange for capital lease obligations	$ 389	$ 0

Description of Business and Org

Description of Business and Organization	9 Months Ended
Description of Business and Organization	Sep. 24, 2016
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
Summary of Significant Accounting Policies	Sep. 24, 2016
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 24, 2016 , the consolidated statements of operations and comprehensive income for the three and nine months ended September 24, 2016 and September 26, 2015 , and the consolidated statements of cash flows for the nine months ended September 24, 2016 and September 26, 2015 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 26, 2015 , 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 the three- and nine-month periods ended September 24, 2016 and September 26, 2015 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 24, 2016 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2016 . The data periods contained within the three- and twelve-month periods ending December 31, 2016 will reflect the results of operations for the 14-week and 53-week periods ending on that date. (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 holds restricted cash which primarily represents (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 24, 2016 and December 26, 2015 are summarized as follows (in thousands): September 24, 2016 December 26, 2015 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 6,097 6,097 5,802 5,802 Total assets $ 6,097 6,097 5,802 5,802 Liabilities: Deferred compensation liabilities $ 10,709 10,709 9,068 9,068 Total liabilities $ 10,709 10,709 9,068 9,068 The deferred compensation liabilities relate 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 value. As such, the company-owned life insurance policies are classified within Level 2, as defined under U.S. GAAP. The carrying value, net of unamortized debt issuance costs, and estimated fair value of long-term debt as of September 24, 2016 and December 26, 2015 were as follows (in thousands): September 24, 2016 December 26, 2015 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,431,550 2,506,142 2,445,600 2,443,687 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 and other products. In addition, we have note 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. As of September 24, 2016 and December 26, 2015 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 18% and 13% , respectively, of total accounts and notes receivable. No individual franchisee or master licensee accounted for more than 10% of total revenues for the three and nine months ended September 24, 2016 and September 26, 2015 . 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 24, 2016 and December 26, 2015 , net receivables for one of these third parties accounted for approximately 20% and 13% , respectively, of total accounts and notes receivable. (f) Recent Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (the “FASB”) issued new guidance for employee share-based compensation which simplifies several aspects of accounting for share-based payment transactions, including excess tax benefits, forfeiture estimates, statutory tax withholding requirements, and classification in the statements of cash flows. This guidance is effective for the Company in fiscal year 2017 with early adoption permitted. The Company expects to adopt this new guidance in fiscal year 2017. Upon adoption, any future excess tax benefits or deficiencies will be recorded to the provision for income taxes in the consolidated statements of operations, instead of additional paid-in capital in the consolidated balance sheets. During fiscal year 2015 and the nine months ended September 24, 2016, $11.5 million and $2.0 million , respectively, of excess tax benefits were recorded to additional paid-in capital that would have been recorded as a reduction to the provision for income taxes if this new guidance had been adopted as of the respective dates. The Company is further evaluating the impact the adoption of this new guidance will have on the Company’s accounting policies, consolidated financial statements, and related disclosures, as well as the transition methods. In February 2016, the FASB issued new guidance for lease accounting, which replaces existing lease guidance. The new guidance aims to increase transparency and comparability among organizations by requiring lessees to recognize lease assets and lease liabilities on the balance sheet and requiring disclosure of key information about leasing arrangements. This guidance is effective for the Company in fiscal year 2019 with early adoption permitted, and modified retrospective application is required. The Company expects to adopt this new guidance in fiscal year 2019 and is currently evaluating the impact the adoption of this new guidance will have on the Company’s consolidated financial statements and related disclosures. The Company expects that most of its operating lease commitments will be subject to the new guidance and recognized as operating lease liabilities and right-of-use assets upon adoption. 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. The new guidance is effective for the Company in fiscal year 2018 with early adoption permitted in fiscal year 2017. The Company expects to adopt this new guidance in fiscal year 2018, and has not yet selected a transition method. Based on a preliminary assessment, the Company expects the adoption of the new guidance to change the timing of recognition of initial franchise fees, including master license and territory fees for our international business, and renewal fees. Currently, these fees are generally recognized upfront upon either opening of the respective restaurant or when a renewal agreement becomes effective. The new guidance will generally require these fees to be recognized over the term of the related franchise license for the respective restaurant. The Company is continuing to evaluate the impact the adoption of this new guidance will have on these and other revenue transactions, as well as the presentation of advertising fund revenues and expenses, in addition to the impact on accounting policies and related disclosures. (g) 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
Franchise Fees and Royalty Income	Sep. 24, 2016
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 24, September 26, September 24, September 26, Royalty income $ 127,986 120,068 368,190 346,946 Initial franchise fees and renewal income 10,653 13,845 31,427 33,435 Total franchise fees and royalty income $ 138,639 133,913 399,617 380,381 The changes in franchised and company-operated points of distribution were as follows: Three months ended Nine months ended September 24, September 26, September 24, September 26, Systemwide Points of Distribution: Franchised points of distribution in operation—beginning of period 19,640 19,048 19,308 18,821 Franchised points of distribution—opened 310 357 988 1,036 Franchised points of distribution—closed (195 ) (269 ) (563 ) (719 ) Net transfers from company-operated points of distribution 23 4 45 2 Franchised points of distribution in operation—end of period 19,778 19,140 19,778 19,140 Company-operated points of distribution—end of period 6 45 6 45 Total systemwide points of distribution—end of period 19,784 19,185 19,784 19,185

Debt

Debt	9 Months Ended
Debt	Sep. 24, 2016
Debt Disclosure [Abstract]
Debt	Debt Securitized Financing Facility In January 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 . In 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 the Master Issuer to borrow up to $100.0 million on a revolving basis. The Variable Funding Notes may also be used to issue 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 of the Master Issuer, 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 fixed rates 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, however, the Company may elect to continue to make principal payments. 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 24, 2016 , approximately $738.8 million and $1.72 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, as of September 24, 2016 . As of September 24, 2016 , $25.9 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 24, 2016 . 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 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 senior credit facility, which was repaid in the first quarter of fiscal year 2015 with the proceeds of the issuance of the Class A-2 Notes.

Other Current Liabilities

Other Current Liabilities	9 Months Ended
Other Current Liabilities	Sep. 24, 2016
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other Current Liabilities Other current liabilities consisted of the following (in thousands): September 24, December 26, Gift card/certificate liability $ 113,428 176,080 Gift card breakage liability 18,119 23,955 Accrued payroll and benefits 24,482 29,540 Accrued legal liabilities (see note 9(c)) 5,682 18,267 Accrued interest 9,195 9,522 Accrued professional costs 2,978 4,814 Franchisee profit-sharing liability 6,204 8,406 Other 21,081 22,275 Total other current liabilities $ 201,169 292,859 The decrease in the gift card/certificate liability was driven by the seasonality of our gift card program.

Segment Information

Segment Information	9 Months Ended
Segment Information	Sep. 24, 2016
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 and franchise fees. Baskin-Robbins U.S. also derives revenue through license fees from a third-party license agreement and rental income. Dunkin’ Donuts U.S. also derives revenue through retail sales at company-operated restaurants and rental income. Baskin-Robbins International primarily derives its revenues from the sales of ice cream and other 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. Beginning in the first quarter of fiscal year 2016, certain segment profit amounts in the tables below have been reclassified as a result of the realignment of the Company’s organizational structure to better support its segment operations, including the allocation of previously unallocated costs. Additionally, revenues and segment profit amounts related to restaurants located in Puerto Rico were previously included in the Baskin-Robbins International segment, but are now included in the Baskin-Robbins U.S. segment based on functional responsibility. Prior period amounts in the tables below have been revised to reflect these changes for all periods presented. 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, including the licensing fees earned from the Dunkin’ K-Cup® pod licensing agreement, 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 24, September 26, September 24, September 26, Dunkin’ Donuts U.S. $ 152,425 154,370 444,898 438,005 Dunkin’ Donuts International 4,449 4,626 16,917 16,625 Baskin-Robbins U.S. 13,781 13,580 38,080 38,041 Baskin-Robbins International 27,904 30,607 89,578 89,309 Total reportable segment revenues 198,559 203,183 589,473 581,980 Other 8,540 6,624 23,711 25,156 Total revenues $ 207,099 209,807 613,184 607,136 Amounts included in “Corporate” in the segment profit table below include corporate overhead costs, such as payroll and related benefit costs and professional services, net of “Other” revenues reported above. Segment profit by segment was as follows (in thousands): Segment profit Three months ended Nine months ended September 24, September 26, September 24, September 26, Dunkin’ Donuts U.S. $ 119,434 113,197 335,963 315,219 Dunkin’ Donuts International 705 1,000 6,438 7,217 Baskin-Robbins U.S. 11,085 9,774 29,123 25,452 Baskin-Robbins International 11,154 9,416 30,617 28,237 Total reportable segments 142,378 133,387 402,141 376,125 Corporate (27,614 ) (27,463 ) (84,477 ) (81,228 ) Interest expense, net (24,442 ) (24,700 ) (74,022 ) (71,721 ) Amortization of other intangible assets (5,397 ) (6,161 ) (16,726 ) (18,542 ) Long-lived asset impairment charges (7 ) — (104 ) (264 ) Loss on debt extinguishment and refinancing transactions — — — (20,554 ) Other losses, net (124 ) (449 ) (596 ) (1,006 ) Income before income taxes $ 84,794 74,614 226,216 182,810 Net income of equity method investments is included in segment profit for the Dunkin’ Donuts International and Baskin-Robbins International reportable segments. Amounts reported as “Other” in the segment profit table below include the reduction in depreciation and amortization, net of tax, reported by our equity method investees as a result of previously recorded impairment charges. 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 24, September 26, September 24, September 26, Dunkin’ Donuts International $ 351 228 829 1,077 Baskin-Robbins International 4,266 3,810 8,644 9,702 Total reportable segments 4,617 4,038 9,473 10,779 Other 850 21 2,675 178 Total net income of equity method investments $ 5,467 4,059 12,148 10,957

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests	9 Months Ended
	Sep. 24, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Deficit The changes in total stockholders’ deficit were as follows (in thousands): Total stockholders’ deficit Balance as of December 26, 2015 $ (220,743 ) Net income 139,456 Other comprehensive income 7,545 Dividends paid on common stock (82,326 ) Exercise of stock options 4,937 Repurchases of common stock (30,000 ) Share-based compensation expense 12,548 Excess tax benefits from share-based compensation 2,038 Deconsolidation of noncontrolling interest (208 ) Other, net (472 ) Balance as of September 24, 2016 $ (167,225 ) (a) Treasury Stock On October 22, 2015, the Company entered into an accelerated share repurchase agreement (the “October 2015 ASR Agreement”) with a third-party financial institution. Pursuant to the terms of the October 2015 ASR Agreement, the Company paid the financial institution $125.0 million in cash and received an initial delivery of 2,527,167 shares of the Company’s common stock in fiscal year 2015, representing an estimate of 80% of the total shares expected to be delivered under the October 2015 ASR Agreement. Upon final settlement of the October 2015 ASR Agreement during the first quarter of fiscal year 2016, the Company received an additional delivery of 483,913 shares of its common stock based on a weighted average cost per share of $41.51 over the term of the October 2015 ASR Agreement. On February 4, 2016, the Company entered into an accelerated share repurchase agreement (the “February 2016 ASR Agreement”) with a third-party financial institution. Pursuant to the terms of the February 2016 ASR Agreement, the Company paid the financial institution $30.0 million in cash and received 702,239 shares of the Company’s common stock during the first quarter of fiscal year 2016 based on a weighted average cost per share of $42.72 over the term of the February 2016 ASR Agreement. The Company accounts for treasury stock under the cost method, and as such recorded an increase in common treasury stock of $55.0 million during the nine months ended September 24, 2016 for the shares repurchased under the accelerated share repurchase agreements, based on the cost of the shares on the dates of repurchase and any direct costs incurred. During the nine months ended September 24, 2016 , the Company retired 1,186,152 shares of treasury stock, resulting in decreases in treasury stock and additional paid-in capital of $55.0 million and $11.3 million , respectively, and an increase in accumulated deficit of $43.7 million . (b) Equity Incentive Plans During the nine months ended September 24, 2016 , the Company granted stock options to purchase 1,384,294 shares of common stock and 93,666 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 $44.35 per share and have a weighted average grant-date fair value of $7.40 per share. The RSUs granted to employees and members of our board of directors vest in equal annual amounts 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 $42.30 per share. In addition, the Company granted 92,487 performance stock units (“PSUs”) to certain employees during the first quarter of fiscal year 2016. These PSUs are eligible to vest on February 23, 2019, subject to two separate vesting conditions. Of the total PSUs granted, 39,684 PSUs are subject to a service condition and a market vesting condition linked to the level of total shareholder return received by the Company’s shareholders during the performance period measured against the companies in the S&P 500 Composite Index (“TSR PSUs”). The remaining 52,803 PSUs granted are subject to a service condition and a performance vesting condition linked to adjusted operating income growth over the performance period (“AOI PSUs”). The maximum vesting percentage that could be realized for each of the TSR PSUs and the AOI PSUs is 200% based on the level of performance achieved for the respective awards. All of the PSUs are also subject to a one-year post-vesting holding period. The TSR PSUs were valued based on a Monte Carlo simulation model to reflect the impact of the total shareholder return market condition, resulting in a grant-date fair value of $55.36 per share. The AOI PSUs have a grant-date fair value of $41.61 per share. Total compensation expense related to all share-based awards was $4.2 million for each of the three months ended September 24, 2016 and September 26, 2015 , and $12.5 million and $11.9 million for the nine months ended September 24, 2016 and September 26, 2015 , respectively, and is included in general and administrative expenses, net in the consolidated statements of operations. (c) 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 on interest rate swaps Other Accumulated other comprehensive gain (loss) Balance as of December 26, 2015 $ (20,459 ) 2,443 (2,030 ) (20,046 ) Other comprehensive income (loss), net 8,730 (955 ) (230 ) 7,545 Balance as of September 24, 2016 $ (11,729 ) 1,488 (2,260 ) (12,501 ) (d) Dividends The Company paid a quarterly dividend of $0.30 per share of common stock on March 16, 2016 , June 8, 2016 , and August 31, 2016 , totaling approximately $27.4 million , $27.5 million , and $27.5 million , respectively. On October 20, 2016 , the Company announced that its board of directors approved the next quarterly dividend of $0.30 per share of common stock payable November 30, 2016 to shareholders of record as of the close of business on November 21, 2016 .

Earnings per Share

Earnings per Share	9 Months Ended
Earnings per Share	Sep. 24, 2016
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 24, September 26, September 24, September 26, Net income attributable to Dunkin’ Brands—basic and diluted (in thousands) $ 52,712 46,216 139,456 114,165 Weighted average number of common shares: Common—basic 91,621,553 94,975,241 91,603,653 96,992,297 Common—diluted 92,565,695 96,023,211 92,545,292 98,134,053 Earnings per common share: Common—basic $ 0.58 0.49 1.52 1.18 Common—diluted 0.57 0.48 1.51 1.16 The weighted average number of common shares in the common diluted earnings per share calculation includes the dilutive effect of 944,142 and 1,047,970 equity awards for the three months ended September 24, 2016 and September 26, 2015 , respectively, and includes the dilutive effect of 941,639 and 1,141,756 equity awards for the nine months ended September 24, 2016 and September 26, 2015 , 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 24, 2016 and September 26, 2015 , 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 4,048,878 and 2,937,525 equity awards for the three months ended September 24, 2016 and September 26, 2015 , respectively, and 4,257,237 and 3,004,575 equity awards for the nine months ended September 24, 2016 and September 26, 2015 , respectively, as they would be antidilutive.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 24, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies (a) S upply Chain Guarantees The Company has various supply chain agreements that provide for purchase commitments, the majority of which result in the Company being contingently liable upon early termination of the agreement. As of September 24, 2016 and December 26, 2015 , the Company was contingently liable under such supply chain agreements for approximately $121.7 million and $157.8 million , respectively. For certain 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 each of these guarantees on a quarterly basis, and, based on various factors including internal forecasts, prior history, and ability to extend contract terms. As of September 24, 2016 , the Company recorded an immaterial amount of reserves for such commitments. No accrual was required as of December 26, 2015 related to these commitments. (b) Letters of Credit As of September 24, 2016 and December 26, 2015 , the Company had standby letters of credit outstanding for a total of $25.9 million and $26.3 million , respectively. There were no amounts drawn down on these letters of credit as of September 24, 2016 and December 26, 2015 . (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. The Company sought leave to appeal the decision with the Supreme Court of Canada, but was denied in March 2016. 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 was recorded within general and administrative expenses, net in the consolidated statements of operations. During the second quarter of fiscal year 2016, the Company reached a final agreement on costs and interest with the plaintiffs in the Bertico litigation, and paid approximately C$17.4 million during the nine months ended September 24, 2016 with respect to this matter, which represented the full amounts owed to the plaintiffs. 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. As of September 24, 2016 and December 26, 2015 , $5.7 million and $18.3 million , respectively, is recorded within other current liabilities in the consolidated balance sheets in connection with all outstanding litigation.

Related-Party Transactions

Related-Party Transactions	9 Months Ended
Related-Party Transactions	Sep. 24, 2016
Related Party Transactions [Abstract]
Related-Party Transactions	Related-Party Transactions (a) Advertising Funds As of September 24, 2016 and December 26, 2015 , the Company had a net payable of $11.8 million and $11.6 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 $2.4 million and $2.5 million for the three months ended September 24, 2016 and September 26, 2015 and $7.3 million for each of the nine months ended September 24, 2016 and September 26, 2015 . 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 $1.1 million during the three and nine months ended September 24, 2016 . An immaterial amount of such contributions were made during the three and nine months ended September 26, 2015 . Additionally, the Company made contributions to the advertising funds based on retail sales at company-operated restaurants of $80 thousand and $350 thousand during the three months ended September 24, 2016 and September 26, 2015 , respectively, and $594 thousand and $969 thousand during the nine months ended September 24, 2016 and September 26, 2015 , respectively, which are included in company-operated restaurant expenses in the consolidated statements of operations. The Company also funded advertising fund initiatives of $1.8 million and $1.9 million during the nine months ended September 24, 2016 and September 26, 2015 , respectively, which were contributed from the gift card breakage liability included within other current liabilities in the consolidated balance sheets (see note 5). (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 24, September 26, September 24, September 26, B-R 31 Ice Cream Co., Ltd. $ 686 590 1,577 1,155 BR-Korea Co., Ltd. 1,192 1,101 3,053 3,240 Coffee Alliance S.L. ("Spain JV") — — — 68 $ 1,878 1,691 4,630 4,463 As of September 24, 2016 and December 26, 2015 , the Company had $1.2 million and $1.1 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 $713 thousand and $621 thousand during the three months ended September 24, 2016 and September 26, 2015 , respectively, and $2.3 million and $2.4 million during the nine months ended September 24, 2016 and September 26, 2015 , respectively, primarily for the purchase of ice cream and other products. As of September 24, 2016 and December 26, 2015 , the Company had $2.1 million of notes receivable from its Spain JV, which were fully reserved as of the respective dates. The notes receivable, net of the reserve, are included in other assets in the consolidated balance sheets. The Company recognized $790 thousand and $801 thousand during the three months ended September 24, 2016 and September 26, 2015 , respectively, and $2.5 million and $2.2 million during the nine months ended September 24, 2016 and September 26, 2015 , respectively, in the consolidated statements of operations from the sale of ice cream and other products to Palm Oasis Ventures Pty. Ltd. (“Australia JV”), of which the Company owns a 20% equity interest. As of September 24, 2016 and December 26, 2015 , the Company had $2.3 million and $3.1 million , respectively, of net receivables from the Australia JV, consisting of accounts receivable and notes and other receivables, net of current liabilities.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Policies)	9 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 24, 2016
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
Unaudited Financial Statements	Unaudited Consolidated Financial Statements The consolidated balance sheet as of September 24, 2016 , the consolidated statements of operations and comprehensive income for the three and nine months ended September 24, 2016 and September 26, 2015 , and the consolidated statements of cash flows for the nine months ended September 24, 2016 and September 26, 2015 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 26, 2015 , 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 the three- and nine-month periods ended September 24, 2016 and September 26, 2015 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 24, 2016 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2016 . The data periods contained within the three- and twelve-month periods ending December 31, 2016 will reflect the results of operations for the 14-week and 53-week periods ending on that date.
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 holds restricted cash which primarily represents (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 24, 2016 and December 26, 2015 are summarized as follows (in thousands): September 24, 2016 December 26, 2015 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 6,097 6,097 5,802 5,802 Total assets $ 6,097 6,097 5,802 5,802 Liabilities: Deferred compensation liabilities $ 10,709 10,709 9,068 9,068 Total liabilities $ 10,709 10,709 9,068 9,068 The deferred compensation liabilities relate 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 value. As such, the company-owned life insurance policies are classified within Level 2, as defined under U.S. GAAP. The carrying value, net of unamortized debt issuance costs, and estimated fair value of long-term debt as of September 24, 2016 and December 26, 2015 were as follows (in thousands): September 24, 2016 December 26, 2015 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,431,550 2,506,142 2,445,600 2,443,687 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 and other products. In addition, we have note 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. As of September 24, 2016 and December 26, 2015 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 18% and 13% , respectively, of total accounts and notes receivable. No individual franchisee or master licensee accounted for more than 10% of total revenues for the three and nine months ended September 24, 2016 and September 26, 2015 . 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 24, 2016 and December 26, 2015 , net receivables for one of these third parties accounted for approximately 20% and 13% , respectively, of total accounts and notes receivable.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (the “FASB”) issued new guidance for employee share-based compensation which simplifies several aspects of accounting for share-based payment transactions, including excess tax benefits, forfeiture estimates, statutory tax withholding requirements, and classification in the statements of cash flows. This guidance is effective for the Company in fiscal year 2017 with early adoption permitted. The Company expects to adopt this new guidance in fiscal year 2017. Upon adoption, any future excess tax benefits or deficiencies will be recorded to the provision for income taxes in the consolidated statements of operations, instead of additional paid-in capital in the consolidated balance sheets. During fiscal year 2015 and the nine months ended September 24, 2016, $11.5 million and $2.0 million , respectively, of excess tax benefits were recorded to additional paid-in capital that would have been recorded as a reduction to the provision for income taxes if this new guidance had been adopted as of the respective dates. The Company is further evaluating the impact the adoption of this new guidance will have on the Company’s accounting policies, consolidated financial statements, and related disclosures, as well as the transition methods. In February 2016, the FASB issued new guidance for lease accounting, which replaces existing lease guidance. The new guidance aims to increase transparency and comparability among organizations by requiring lessees to recognize lease assets and lease liabilities on the balance sheet and requiring disclosure of key information about leasing arrangements. This guidance is effective for the Company in fiscal year 2019 with early adoption permitted, and modified retrospective application is required. The Company expects to adopt this new guidance in fiscal year 2019 and is currently evaluating the impact the adoption of this new guidance will have on the Company’s consolidated financial statements and related disclosures. The Company expects that most of its operating lease commitments will be subject to the new guidance and recognized as operating lease liabilities and right-of-use assets upon adoption. 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. The new guidance is effective for the Company in fiscal year 2018 with early adoption permitted in fiscal year 2017. The Company expects to adopt this new guidance in fiscal year 2018, and has not yet selected a transition method. Based on a preliminary assessment, the Company expects the adoption of the new guidance to change the timing of recognition of initial franchise fees, including master license and territory fees for our international business, and renewal fees. Currently, these fees are generally recognized upfront upon either opening of the respective restaurant or when a renewal agreement becomes effective. The new guidance will generally require these fees to be recognized over the term of the related franchise license for the respective restaurant. The Company is continuing to evaluate the impact the adoption of this new guidance will have on these and other revenue transactions, as well as the presentation of advertising fund revenues and expenses, in addition to the impact on accounting policies and related disclosures.
Subsequent Events	Subsequent Events Subsequent events have been evaluated through the date these consolidated financial statements were filed.

Summary of Significant Accoun19

Summary of Significant Accounting Policies (Tables)	9 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 24, 2016
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 24, 2016 and December 26, 2015 are summarized as follows (in thousands): September 24, 2016 December 26, 2015 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 6,097 6,097 5,802 5,802 Total assets $ 6,097 6,097 5,802 5,802 Liabilities: Deferred compensation liabilities $ 10,709 10,709 9,068 9,068 Total liabilities $ 10,709 10,709 9,068 9,068
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	The carrying value, net of unamortized debt issuance costs, and estimated fair value of long-term debt as of September 24, 2016 and December 26, 2015 were as follows (in thousands): September 24, 2016 December 26, 2015 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,431,550 2,506,142 2,445,600 2,443,687

Franchise Fees and Royalty In20

Franchise Fees and Royalty Income (Tables)	9 Months Ended
Franchise Fees and Royalty Income (Tables)	Sep. 24, 2016
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 24, September 26, September 24, September 26, Royalty income $ 127,986 120,068 368,190 346,946 Initial franchise fees and renewal income 10,653 13,845 31,427 33,435 Total franchise fees and royalty income $ 138,639 133,913 399,617 380,381
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 24, September 26, September 24, September 26, Systemwide Points of Distribution: Franchised points of distribution in operation—beginning of period 19,640 19,048 19,308 18,821 Franchised points of distribution—opened 310 357 988 1,036 Franchised points of distribution—closed (195 ) (269 ) (563 ) (719 ) Net transfers from company-operated points of distribution 23 4 45 2 Franchised points of distribution in operation—end of period 19,778 19,140 19,778 19,140 Company-operated points of distribution—end of period 6 45 6 45 Total systemwide points of distribution—end of period 19,784 19,185 19,784 19,185

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	9 Months Ended
Other Current Liabilities (Tables)	Sep. 24, 2016
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other current liabilities consisted of the following (in thousands): September 24, December 26, Gift card/certificate liability $ 113,428 176,080 Gift card breakage liability 18,119 23,955 Accrued payroll and benefits 24,482 29,540 Accrued legal liabilities (see note 9(c)) 5,682 18,267 Accrued interest 9,195 9,522 Accrued professional costs 2,978 4,814 Franchisee profit-sharing liability 6,204 8,406 Other 21,081 22,275 Total other current liabilities $ 201,169 292,859

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
Segment Information (Tables)	Sep. 24, 2016
Segment Reporting [Abstract]
Revenues by Segment	Revenues by segment were as follows (in thousands): Revenues Three months ended Nine months ended September 24, September 26, September 24, September 26, Dunkin’ Donuts U.S. $ 152,425 154,370 444,898 438,005 Dunkin’ Donuts International 4,449 4,626 16,917 16,625 Baskin-Robbins U.S. 13,781 13,580 38,080 38,041 Baskin-Robbins International 27,904 30,607 89,578 89,309 Total reportable segment revenues 198,559 203,183 589,473 581,980 Other 8,540 6,624 23,711 25,156 Total revenues $ 207,099 209,807 613,184 607,136
Segment Profit by Segment	Segment profit by segment was as follows (in thousands): Segment profit Three months ended Nine months ended September 24, September 26, September 24, September 26, Dunkin’ Donuts U.S. $ 119,434 113,197 335,963 315,219 Dunkin’ Donuts International 705 1,000 6,438 7,217 Baskin-Robbins U.S. 11,085 9,774 29,123 25,452 Baskin-Robbins International 11,154 9,416 30,617 28,237 Total reportable segments 142,378 133,387 402,141 376,125 Corporate (27,614 ) (27,463 ) (84,477 ) (81,228 ) Interest expense, net (24,442 ) (24,700 ) (74,022 ) (71,721 ) Amortization of other intangible assets (5,397 ) (6,161 ) (16,726 ) (18,542 ) Long-lived asset impairment charges (7 ) — (104 ) (264 ) Loss on debt extinguishment and refinancing transactions — — — (20,554 ) Other losses, net (124 ) (449 ) (596 ) (1,006 ) Income before income taxes $ 84,794 74,614 226,216 182,810
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 24, September 26, September 24, September 26, Dunkin’ Donuts International $ 351 228 829 1,077 Baskin-Robbins International 4,266 3,810 8,644 9,702 Total reportable segments 4,617 4,038 9,473 10,779 Other 850 21 2,675 178 Total net income of equity method investments $ 5,467 4,059 12,148 10,957

Stockholders_ Equity (Deficit23

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests (Tables)	9 Months Ended
	Sep. 24, 2016
Stockholders' Equity Note [Abstract]
Schedule of Shareholders' Equity	The changes in total stockholders’ deficit were as follows (in thousands): Total stockholders’ deficit Balance as of December 26, 2015 $ (220,743 ) Net income 139,456 Other comprehensive income 7,545 Dividends paid on common stock (82,326 ) Exercise of stock options 4,937 Repurchases of common stock (30,000 ) Share-based compensation expense 12,548 Excess tax benefits from share-based compensation 2,038 Deconsolidation of noncontrolling interest (208 ) Other, net (472 ) Balance as of September 24, 2016 $ (167,225 )
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 on interest rate swaps Other Accumulated other comprehensive gain (loss) Balance as of December 26, 2015 $ (20,459 ) 2,443 (2,030 ) (20,046 ) Other comprehensive income (loss), net 8,730 (955 ) (230 ) 7,545 Balance as of September 24, 2016 $ (11,729 ) 1,488 (2,260 ) (12,501 )

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
Earnings per Share (Tables)	Sep. 24, 2016
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 24, September 26, September 24, September 26, Net income attributable to Dunkin’ Brands—basic and diluted (in thousands) $ 52,712 46,216 139,456 114,165 Weighted average number of common shares: Common—basic 91,621,553 94,975,241 91,603,653 96,992,297 Common—diluted 92,565,695 96,023,211 92,545,292 98,134,053 Earnings per common share: Common—basic $ 0.58 0.49 1.52 1.18 Common—diluted 0.57 0.48 1.51 1.16

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	9 Months Ended
Related-Party Transactions (Tables)	Sep. 24, 2016
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 24, September 26, September 24, September 26, B-R 31 Ice Cream Co., Ltd. $ 686 590 1,577 1,155 BR-Korea Co., Ltd. 1,192 1,101 3,053 3,240 Coffee Alliance S.L. ("Spain JV") — — — 68 $ 1,878 1,691 4,630 4,463

Summary of Significant Accoun26

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended	12 Months Ended
	Sep. 24, 2016USD ($)customer	Sep. 26, 2015customer	Sep. 24, 2016USD ($)customer	Dec. 26, 2015USD ($)
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 \| $	$ 2,431,550		$ 2,431,550	$ 2,445,600
Term loans, Estimated fair value \| $	$ 2,506,142		$ 2,506,142	$ 2,443,687
Manufacture and/or Distributer [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration Risk, Customer			1	1
Concentration Risk, Percentage			20.00%	13.00%
Minimum
Summary of Significant Accounting Policies, Narrative [Line Items]
Financial reporting and operating period, year	364 days
Customer Concentration Risk [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Percentage of receivable from one master licensee account	18.00%		18.00%	13.00%
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration Risk, Customer			1
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

Financial Assets and Liabilitie

Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 24, 2016	Dec. 26, 2015
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	$ 6,097	$ 5,802
Liabilities	10,709	9,068
Company-owned life insurance
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	6,097	5,802
Deferred compensation liabilities
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Liabilities	10,709	9,068
Significant other observable inputs (Level 2)
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	6,097	5,802
Liabilities	10,709	9,068
Significant other observable inputs (Level 2) \| Company-owned life insurance
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	6,097	5,802
Significant other observable inputs (Level 2) \| Deferred compensation liabilities
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Liabilities	$ 10,709	$ 9,068

Summary of Significant Accoun28

Summary of Significant Accounting Policies Recent Accounting Pronouncements (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 24, 2016	Dec. 26, 2015
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 2	$ 11.5

Franchise Fees and Royalty In29

Franchise Fees and Royalty Income (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Disclosure Franchise Fees And Royalty Income [Abstract]
Royalty income	$ 127,986	$ 120,068	$ 368,190	$ 346,946
Initial franchise fees and renewal income	10,653	13,845	31,427	33,435
Total franchise fees and royalty income	$ 138,639	$ 133,913	$ 399,617	$ 380,381

Changes in Franchised and Compa

Changes in Franchised and Company-Owned Points of Distribution (Detail) - distributor	3 Months Ended		9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Number of Franchises [Roll Forward]
Franchised points of distribution in operation—beginning of period	19,640	19,048	19,308	18,821
Franchised points of distribution—opened	310	357	988	1,036
Franchised points of distribution—closed	(195)	(269)	(563)	(719)
Net transfers from company-operated points of distribution	23	4	45	2
Franchised points of distribution in operation—end of period	19,778	19,140	19,778	19,140
Company-operated points of distribution—end of period	6	45	6	45
Total systemwide points of distribution—end of period	19,784	19,185	19,784	19,185

Debt - Additional Information (

Debt - Additional Information (Detail) $ in Thousands	3 Months Ended			9 Months Ended
Debt - Additional Information (Detail) $ in Thousands	Sep. 24, 2016USD ($)	Sep. 26, 2015USD ($)	Mar. 28, 2015USD ($)	Sep. 24, 2016USD ($)	Sep. 26, 2015USD ($)	Dec. 26, 2015USD ($)	Jan. 26, 2015USD ($)
Debt Instrument [Line Items]
Leverage Ratio Maximum, No Excess Cash Flow Payment	5			5
Long-term debt	$ 2,431,550			$ 2,431,550		$ 2,445,600
Other debt extinguishment and refinancing expense				41,300
Standby letters of credit	25,900			25,900		26,300
Amounts drawn on letters of credit	0			0		$ 0
Loss on debt extinguishment and refinancing transactions	0	$ 0	$ 20,600	$ 0	$ 20,554
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%
A-2-I [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							3.262%
Debt Instrument, Face Amount							$ 750,000
Repayment of credit facility per calendar year	7,500			$ 7,500
Long-term debt	$ 738,800			$ 738,800
Effective interest rate	3.50%			3.50%
A-2-II [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							3.98%
Debt Instrument, Face Amount							$ 1,750,000
Repayment of credit facility per calendar year	$ 17,500			$ 17,500
Long-term debt	$ 1,720,000			$ 1,720,000
Effective interest rate	4.30%			4.30%
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%

Other Current Liabilities (Deta

Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 24, 2016	Dec. 26, 2015
Other Liabilities, Current [Abstract]
Gift card/certificate liability	$ 113,428	$ 176,080
Gift card breakage liability	18,119	23,955
Accrued payroll and benefits	24,482	29,540
Accrued legal liabilities (see note 9(c))	5,682	18,267
Accrued interest	9,195	9,522
Accrued professional costs	2,978	4,814
Franchisee profit-sharing liability	6,204	8,406
Other	21,081	22,275
Total other current liabilities	$ 201,169	$ 292,859

Segment Information - Additiona

Segment Information - Additional Information (Detail)	9 Months Ended
Segment Information - Additional Information (Detail)	Sep. 24, 2016segment
Segment Reporting [Abstract]
Number of reportable segments	4

Revenues by Segment (Detail)

Revenues by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Revenues by Segment (Detail) - USD ($) $ in Thousands	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	$ 207,099	$ 209,807	$ 613,184	$ 607,136
Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	8,540	6,624	23,711	25,156
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	198,559	203,183	589,473	581,980
Operating Segments \| Dunkin' Donuts \| United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	152,425	154,370	444,898	438,005
Operating Segments \| Dunkin' Donuts \| International
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	4,449	4,626	16,917	16,625
Operating Segments \| Baskin-Robbins \| United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	13,781	13,580	38,080	38,041
Operating Segments \| Baskin-Robbins \| International
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	$ 27,904	$ 30,607	$ 89,578	$ 89,309

Segment Profit by Segment (Deta

Segment Profit by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
Segment Profit by Segment (Detail) - USD ($) $ in Thousands	Sep. 24, 2016	Sep. 26, 2015	Mar. 28, 2015	Sep. 24, 2016	Sep. 26, 2015
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	$ 52,712	$ 46,302		$ 139,456	$ 114,176
Corporate	(27,614)	(27,463)		(84,477)	(81,228)
Interest expense, net	(24,442)	(24,700)		(74,022)	(71,721)
Amortization of other intangible assets	(5,397)	(6,161)		(16,726)	(18,542)
Long-lived asset impairment charges	(7)	0		(104)	(264)
Loss on debt extinguishment and refinancing transactions	0	0	$ (20,600)	0	(20,554)
Other losses, net	(124)	(449)		(596)	(1,006)
Income before income taxes	84,794	74,614		226,216	182,810
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	142,378	133,387		402,141	376,125
Operating Segments \| Dunkin' Donuts \| United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	119,434	113,197		335,963	315,219
Operating Segments \| Dunkin' Donuts \| International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	705	1,000		6,438	7,217
Operating Segments \| Baskin-Robbins \| United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	11,085	9,774		29,123	25,452
Operating Segments \| Baskin-Robbins \| International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	$ 11,154	$ 9,416		$ 30,617	$ 28,237

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. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	$ 5,467	$ 4,059	$ 12,148	$ 10,957
Other
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	850	21	2,675	178
Operating Segments
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	4,617	4,038	9,473	10,779
Operating Segments \| Dunkin' Donuts \| International
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	351	228	829	1,077
Operating Segments \| Baskin-Robbins \| International
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	$ 4,266	$ 3,810	$ 8,644	$ 9,702

Stockholders_ Equity (Deficit37

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Oct. 20, 2016	Sep. 24, 2016	Jun. 25, 2016	Mar. 26, 2016	Dec. 26, 2015	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015	Dec. 26, 2015
Class of Stock [Line Items]
Repurchases of common stock, including accelerated share repurchases							$ 30,000	$ 500,037
Increase in treasury stock							30,000
Dividend per share of common stock paid (in usd per share)		$ 0.30
Dividends paid on common stock		$ 27,500	$ 27,500	$ 27,400			$ 82,326	$ 76,013
Dividend per share of common stock declared (in usd per share)		$ 0.30				$ 0.27	$ 0.90	$ 0.80
Subsequent Event [Member]
Class of Stock [Line Items]
Dividend per share of common stock declared (in usd per share)	$ 0.300
2011 Plan
Class of Stock [Line Items]
Options granted							1,384,294
Restricted stock units granted (in shares)							39,684
Options, grant date fair value (in usd per share)							$ 7.40
Grant price (in usd per share)							44.35
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value							$ 55.36
Compensation expense related to share-based awards		$ 4,200				$ 4,200	$ 12,500	$ 11,900
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)							93,666
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							$ 42.30
2011 Plan \| Phantom Share Units (PSUs) [Member]
Class of Stock [Line Items]
Restricted stock units granted (in shares)							92,487
2011 Plan \| Performance Shares [Member]
Class of Stock [Line Items]
Restricted stock units granted (in shares)							52,803
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value							$ 41.61
Treasury Stock [Member]
Class of Stock [Line Items]
Increase in treasury stock							$ 55,000
Treasury stock, shares retired							1,186,152
Stockholders' Equity, Period Increase (Decrease)							$ (55,000)
Additional Paid-in Capital [Member]
Class of Stock [Line Items]
Stockholders' Equity, Period Increase (Decrease)							(11,300)
Accumulated Deficit [Member]
Class of Stock [Line Items]
Stockholders' Equity, Period Increase (Decrease)							$ 43,700
Accelerated Share Repurchase Agreement [Member]
Class of Stock [Line Items]
Repurchases of common stock, including accelerated share repurchases				$ 30,000	$ 125,000
Treasury stock acquired (in shares)				702,239	2,527,167				483,913
Treasury stock acquired, weighted average price (in usd per share)				$ 42.72	$ 41.51
Director [Member] \| 2011 Plan \| Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Share-based compensations, vesting period							1 year

Changes in Total Shareholders'

Changes in Total Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance as of December 26, 2015			$ (220,743)
Net income attributable to Dunkin' Brands			139,456
Other comprehensive income	$ 5,815	$ (4,897)	7,545	$ (5,749)
Dividends paid on common stock			(82,326)
Exercise of stock options			4,937
Repurchases of common stock			(30,000)
Share-based compensation expense			12,548
Excess tax benefits from share-based compensation			2,038	$ 11,534
Deconsolidation of noncontrolling interest			(208)
Other, net			(472)
Balance as of September 24, 2016	$ (167,225)		$ (167,225)

Changes in Components of Accumu

Changes in Components of Accumulated Other Comprehensive Income (Detail) $ in Thousands	9 Months Ended
	Sep. 24, 2016USD ($)
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 26, 2015	$ (20,046)
Other comprehensive income (loss), net	7,545
Balance as of September 24, 2016	(12,501)
Effect of foreign currency translation
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 26, 2015	(20,459)
Other comprehensive income (loss), net	8,730
Balance as of September 24, 2016	(11,729)
Unrealized gains on interest rate swaps
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 26, 2015	2,443
Other comprehensive income (loss), net	(955)
Balance as of September 24, 2016	1,488
Other
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 26, 2015	(2,030)
Other comprehensive income (loss), net	(230)
Balance as of September 24, 2016	$ (2,260)

Earnings Per Shares - Additiona

Earnings Per Shares - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive securities, effect on basic earnings per share, including options and restrictive units	944,142	1,047,970	941,639	1,141,756
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	4,048,878	2,937,525	4,257,237	3,004,575

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. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015
Earnings Per Share [Abstract]
Net income attributable to Dunkin' Brands-basic and diluted	$ 52,712	$ 46,216	$ 139,456	$ 114,165
Weighted average number of common shares:
Common-basic (in shares)	91,621,553	94,975,241	91,603,653	96,992,297
Common-diluted (in shares)	92,565,695	96,023,211	92,545,292	98,134,053
Earnings (loss) per common share:
Common-basic (in dollars per share)	$ 0.58	$ 0.49	$ 1.52	$ 1.18
Common-diluted (in dollars per share)	$ 0.57	$ 0.48	$ 1.51	$ 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. 24, 2016CAD	Sep. 24, 2016USD ($)	Dec. 26, 2015USD ($)	Mar. 28, 2015USD ($)
Commitments and Contingencies Disclosure [Line Items]
Standby letters of credit				$ 25,900	$ 26,300
Amounts drawn on letters of credit				0	0
Contingent liabilities related to legal matters				5,700	18,300
Bertico litigation
Commitments and Contingencies Disclosure [Line Items]
Litigation judgment \| CAD	CAD 10.9	CAD 16.4
Payments for Legal Settlements \| CAD			CAD 17.4
Bertico litigation \| General and Administrative Expense [Member]
Commitments and Contingencies Disclosure [Line Items]
Decrease in Legal Reserve						$ 2,800
Supply Commitment
Commitments and Contingencies Disclosure [Line Items]
Guarantee obligation, maximum exposure				$ 121,700	157,800
Financial Guarantee [Member]
Commitments and Contingencies Disclosure [Line Items]
Guarantor Obligations, Current Carrying Value					$ 0
Minimum
Commitments and Contingencies Disclosure [Line Items]
Franchisees financing term			3 years
Maximum
Commitments and Contingencies Disclosure [Line Items]
Franchisees financing term			10 years

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 24, 2016	Sep. 26, 2015	Sep. 24, 2016	Sep. 26, 2015	Dec. 26, 2015
Related Party Transaction [Line Items]
Net payable of advertising funds	$ 11,800		$ 11,800		$ 11,600
Fee for managing advertising funds	2,400	$ 2,500	7,300	$ 7,300
Related Party Transaction, Advertising Funds Discretionary Contributions	1,100		1,100
Advertising funds contribution, company-owned restaurant	80	350	594	969
Advertising funds contribution, prepaid future initiatives			1,800	1,900
Royalties receivable from joint ventures	1,200		1,200		1,100
B-R 31 Ice Cream Co., Ltd. ("BR Japan")
Royalty Income
Royalty received from joint venture	686	590	1,577	1,155
BR Korea Co., Ltd. ("BR Korea")
Royalty Income
Royalty received from joint venture	1,192	1,101	3,053	3,240
Related Party
Royalty Income
Royalty received from joint venture	1,878	1,691	4,630	4,463
Joint Ventures
Related Party Transaction [Line Items]
Payments to joint ventures	713	621	2,300	2,400
Spain JV [Member]
Related Party Transaction [Line Items]
Loans receivable	2,100		2,100		$ 2,100
Royalty Income
Royalty received from joint venture	0	0	0	68
Australia Joint Venture
Related Party Transaction [Line Items]
Revenue from related parties	$ 790	$ 801	$ 2,500	$ 2,200
Ownership percentage	20.00%		20.00%		20.00%
Due from joint ventures	$ 2,300		$ 2,300		$ 3,100