Dunkin Brands (DNKN) 10-Q 7 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jul. 01, 2017	Aug. 03, 2017
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 1, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Trading Symbol	DNKN
Entity Registrant Name	DUNKIN' BRANDS GROUP, INC.
Entity Central Index Key	1,357,204
Current Fiscal Year End Date	--12-30
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		90,241,464

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 264,662	$ 361,425
Restricted cash	74,952	69,746
Accounts receivable, net of allowance for doubtful accounts of $4,646 and $4,778 as of July 1, 2017 and December 31, 2016, respectively	51,910	44,512
Notes and other receivables, net of allowance for doubtful accounts of $371 and $339 as of July 1, 2017 and December 31, 2016, respectively	32,095	40,672
Restricted assets of advertising funds	58,807	40,338
Prepaid income taxes	13,206	20,926
Prepaid expenses and other current assets	37,941	28,739
Total current assets	533,573	606,358
Property and equipment, net of accumulated depreciation of $131,333 and $124,675 as of July 1, 2017 and December 31, 2016, respectively	170,013	176,662
Equity method investments	124,679	114,738
Goodwill	888,291	888,272
Other intangible assets, net of accumulated amortization of $240,684 and $230,364 as of July 1, 2017 and December 31, 2016, respectively	1,368,026	1,378,720
Other assets	63,336	62,632
Total assets	3,147,918	3,227,382
Current liabilities:
Current portion of long-term debt	25,000	25,000
Capital lease obligations	618	589
Accounts payable	19,414	12,682
Liabilities of advertising funds	64,953	52,271
Deferred income	38,714	35,393
Other current liabilities	237,236	298,266
Total current liabilities	385,935	424,201
Long-term debt, net	2,392,732	2,401,998
Capital lease obligations	7,221	7,550
Unfavorable operating leases acquired	10,550	11,378
Deferred income	10,826	12,154
Deferred income taxes, net	453,511	461,810
Other long-term liabilities	72,544	71,549
Total long-term liabilities	2,947,384	2,966,439
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; 90,512,007 shares issued and 90,485,230 shares outstanding as of July 1, 2017; 91,464,229 shares issued and 91,437,452 shares outstanding as of December 31, 2016	90	91
Additional paid-in capital	763,055	807,492
Treasury stock, at cost; 26,777 shares as of July 1, 2017 and December 31, 2016	(1,060)	(1,060)
Accumulated deficit	(929,490)	(945,797)
Accumulated other comprehensive loss	(17,996)	(23,984)
Total stockholders’ deficit	(185,401)	(163,258)
Total liabilities and stockholders’ deficit	$ 3,147,918	$ 3,227,382

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 4,646	$ 4,778
Notes and other receivables, allowance for doubtful accounts	371	339
Property and equipment, accumulated depreciation	131,333	124,675
Other intangible assets, accumulated amortization	$ 240,684	$ 230,364
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)	90,512,007	91,464,229
Common stock, shares outstanding (in shares)	90,485,230	91,437,452
Treasury Stock, Shares	26,777	26,777

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Revenues:
Franchise fees and royalty income	$ 145,066	$ 137,195	$ 275,135	$ 260,978
Rental income	27,408	25,769	51,830	48,994
Sales of ice cream and other products	32,862	33,966	58,159	59,857
Sales at company-operated restaurants	0	4,643	0	10,313
Other revenues	13,186	14,736	24,070	25,943
Total revenues	218,522	216,309	409,194	406,085
Operating costs and expenses:
Occupancy expenses—franchised restaurants	14,287	13,614	28,425	26,810
Cost of ice cream and other products	22,199	22,827	39,121	40,061
Company-operated restaurant expenses	0	5,297	0	11,790
General and administrative expenses, net	62,382	63,459	123,617	124,654
Depreciation	5,071	5,178	10,155	10,311
Amortization of other intangible assets	5,333	5,568	10,660	11,329
Long-lived asset impairment charges	60	4	107	97
Total operating costs and expenses	109,332	115,947	212,085	225,052
Net income of equity method investments	4,327	3,717	7,146	6,681
Other operating income, net	33	2,062	588	3,760
Operating income	113,550	106,141	204,843	191,474
Other income (expense), net:
Interest income	425	124	746	273
Interest expense	(24,885)	(24,972)	(49,756)	(49,853)
Other income (losses), net	28	(102)	215	(472)
Total other expense, net	(24,432)	(24,950)	(48,795)	(50,052)
Income before income taxes	89,118	81,191	156,048	141,422
Provision for income taxes	33,414	31,601	52,877	54,678
Net income	$ 55,704	$ 49,590	$ 103,171	$ 86,744
Earnings per share:
Common-basic (in dollars per share)	$ 0.61	$ 0.54	$ 1.13	$ 0.95
Common-diluted (in dollars per share)	0.60	0.54	1.11	0.94
Dividend per share of common stock declared (in usd per share)	$ 0.3225	$ 0.30	$ 0.65	$ 0.60

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Other comprehensive income (loss), net:
Net income	$ 55,704	$ 49,590	$ 103,171	$ 86,744
Effect of foreign currency translation, net of deferred tax expense (benefit) of $36 and $(231) for the three months ended July 1, 2017 and June 25, 2016, respectively, and $573 and $(429) for the six months ended July 1, 2017 and June 25, 2016, respectively	(2,768)	312	5,971	2,569
Effect of interest rate swaps, net of deferred tax benefit of $217 for each of the three months ended July 1, 2017 and June 25, 2016 and $434 for each of the six months ended July 1, 2017 and June 25, 2016	(318)	(318)	(636)	(636)
Other, net	(1)	(178)	653	(203)
Total other comprehensive income (loss), net	(3,087)	(184)	5,988	1,730
Comprehensive income	$ 52,617	$ 49,406	$ 109,159	$ 88,474

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Statement of Comprehensive Income [Abstract]
Deferred tax effect, foreign currency translation	$ 36	$ (231)	$ 573	$ (429)
Income tax effect, Amount of net gain (loss) reclassified into earnings	$ (217)	$ (217)	$ (434)	$ (434)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016
Cash flows from operating activities:
Net income	$ 103,171	$ 86,744
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	20,815	21,640
Amortization of debt issuance costs	3,234	3,134
Deferred income taxes	(8,333)	(7,590)
Provision for bad debt	100	170
Share-based compensation expense	7,247	8,307
Net income of equity method investments	(7,146)	(6,681)
Dividends received from equity method investments	3,950	4,441
Gain on sale of real estate and company-operated restaurants	(29)	(3,754)
Other, net	(1,818)	(829)
Change in operating assets and liabilities:
Accounts, notes, and other receivables, net	2,696	39,434
Prepaid income taxes, net	7,651	9,436
Prepaid expenses and other current assets	(9,027)	(3,470)
Accounts payable	6,250	(1,142)
Other current liabilities	(61,606)	(68,590)
Liabilities of advertising funds, net	(5,358)	(2,902)
Deferred income	1,956	1,632
Other, net	201	2,156
Net cash provided by operating activities	63,954	82,136
Cash flows from investing activities:
Additions to property and equipment	(3,624)	(6,775)
Proceeds from sale of real estate and company-operated restaurants	0	7,427
Other, net	(99)	(872)
Net cash used in investing activities	(3,723)	(220)
Cash flows from financing activities:
Repayment of long-term debt	(12,500)	(12,500)
Dividends paid on common stock	(58,847)	(54,851)
Accelerated share repurchases of common stock	(100,000)	(30,000)
Exercise of stock options	19,928	3,933
Other, net	(799)	(559)
Net cash used in financing activities	(152,218)	(93,977)
Effect of exchange rates on cash, cash equivalents, and restricted cash	398	27
Decrease in cash, cash equivalents, and restricted cash	(91,589)	(12,034)
Cash, cash equivalents, and restricted cash, beginning of period	431,832	333,115
Cash, cash equivalents, and restricted cash, end of period	340,243	321,081
Supplemental cash flow information:
Cash paid for income taxes	53,736	53,174
Cash paid for interest	46,751	47,223
Noncash investing activities:
Property and equipment included in accounts payable and other current liabilities	1,535	1,096
Purchase of leaseholds in exchange for capital lease obligations	$ 0	$ 389

Description of Business and Org

Description of Business and Organization	6 Months Ended
	Jul. 01, 2017
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, have owned and operated locations. Through our Dunkin’ Donuts brand, we develop and franchise restaurants featuring coffee, donuts, bagels, breakfast sandwiches, and related products. Additionally, we license Dunkin’ Donuts brand products sold in certain retail outlets such as retail packaged coffee and Dunkin’ K-Cup® pods. 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	6 Months Ended
	Jul. 01, 2017
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 July 1, 2017 , the consolidated statements of operations and comprehensive income for the three and six months ended July 1, 2017 and June 25, 2016 , and the consolidated statements of cash flows for the six months ended July 1, 2017 and June 25, 2016 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 31, 2016 , 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 six-month periods ended July 1, 2017 and June 25, 2016 reflect the results of operations for the 13-week and 26-week periods ended on those dates, respectively. Operating results for the three- and six-month periods ended July 1, 2017 are not necessarily indicative of the results that may be expected for the fiscal year ending December 30, 2017 . (c) Cash, cash equivalents, and 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. Pursuant to new accounting guidance for fiscal year 2017, restricted cash is combined with cash and cash equivalents when reconciling the beginning and end of period balances in the consolidated statements of cash flows (see note 2(f)). Cash, cash equivalents, and restricted cash within the consolidated balance sheets that are included in the consolidated statements of cash flows as of July 1, 2017 and December 31, 2016 were as follows (in thousands): July 1, December 31, Cash and cash equivalents $ 264,662 361,425 Restricted cash 74,952 69,746 Restricted cash, included in Other assets 629 661 Total cash, cash equivalents, and restricted cash $ 340,243 431,832 (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 July 1, 2017 and December 31, 2016 are summarized as follows (in thousands): July 1, 2017 December 31, 2016 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 10,018 10,018 9,271 9,271 Total assets $ 10,018 10,018 9,271 9,271 Liabilities: Deferred compensation liabilities $ 12,534 12,534 11,126 11,126 Total liabilities $ 12,534 12,534 11,126 11,126 The deferred compensation liabilities relate to the Dunkin’ Brands, Inc. non-qualified deferred compensation plans (“NQDC Plans”), which allow 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 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 and estimated fair value of long-term debt as of July 1, 2017 and December 31, 2016 were as follows (in thousands): July 1, 2017 December 31, 2016 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,417,732 2,459,558 2,426,998 2,460,544 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 July 1, 2017 and December 31, 2016 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 20% and 15% , respectively, of total accounts and notes receivable. No individual franchisee or master licensee accounted for more than 10% of total revenues for each of the three and six months ended July 1, 2017 . For the three and six months ended June 25, 2016 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 11% and 10% , respectively, of total revenues. Additionally, the Company engages various third parties to manufacture and/or distribute certain Dunkin’ Donuts and Baskin-Robbins products under licensing arrangements. As of July 1, 2017 , one of these third parties accounted for approximately 11% of total accounts and notes receivable. No individual third party accounted for more than 10% of total accounts and notes receivable as of December 31, 2016 . (f) Recent accounting pronouncements Recently adopted accounting pronouncements In January 2017, the Financial Accounting Standards Board (the “FASB”) issued new guidance for goodwill impairment which requires only a single-step quantitative test to identify and measure impairment and record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value. The option to perform a qualitative assessment first for a reporting unit to determine if a quantitative impairment test is necessary does not change under the new guidance. The Company early adopted this guidance in fiscal year 2017. The adoption of this guidance had no impact on the Company’s consolidated financial statements, and we do not expect any impact from this guidance when performing our annual goodwill impairment test as of the first day of the third quarter of fiscal year 2017. In November 2016, the FASB issued new guidance addressing diversity in practice that exists in the classification and presentation of changes in restricted cash in the statements of cash flows. The Company early adopted this guidance retrospectively in fiscal year 2017. Accordingly, changes in restricted cash that have historically been included within operating and financing activities have been eliminated, and restricted cash is combined with cash and cash equivalents when reconciling the beginning and end of period balances for all periods presented. The adoption of this guidance primarily resulted in an increase of $289 thousand in net cash provided by operating activities for the six months ended June 25, 2016 and had no impact on the consolidated statements of operations and balance sheets. In March 2016, 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. The Company adopted this guidance in fiscal year 2017, which had the following impact on the consolidated financial statements: • On a prospective basis, as required, the Company recorded excess tax benefits of $660 thousand and $6.8 million to the provision for income taxes in the consolidated statements of operations for the three and six months ended July 1, 2017 , respectively, instead of additional paid-in capital in the consolidated balance sheets. As a result, net income increased $660 thousand and $6.8 million , for the three and six months ended July 1, 2017 , respectively, and basic and diluted earnings per share increased $0.01 and $0.07 for the three and six months ended July 1, 2017 , respectively. • Excess tax benefits are presented as operating cash inflows instead of financing cash inflows in the consolidated statements of cash flows, which the Company elected to apply on a retrospective basis. As a result, the Company classified $6.8 million and $1.8 million for the six months ended July 1, 2017 and June 25, 2016 , respectively, of excess tax benefits as operating cash inflows included within the change in prepaid income taxes, net in the consolidated statements of cash flows. The retrospective reclassification resulted in increases in cash provided by operating activities and cash used in financing activities of $1.8 million for the six months ended June 25, 2016 . • The Company prospectively excluded the excess tax benefits from the assumed proceeds available to repurchase shares in the computation of diluted earnings per share under the treasury stock method, which did not have a material impact on diluted earnings per share for the three and six months ended July 1, 2017. Recent accounting pronouncements not yet adopted Leases In February 2016, the FASB issued new guidance for lease accounting, which replaces existing lease accounting 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 substantially all of its operating lease commitments will be subject to the new guidance and will be recognized as operating lease liabilities and right-of-use assets upon adoption, thereby having a material impact to its consolidated balance sheet. Revenue from Contracts with Customers 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. The Company intends to adopt this new guidance in fiscal year 2018 using the full retrospective transition method, which will result in restating each prior reporting period presented, fiscal years 2016 and 2017, in the year of adoption. Additionally, a cumulative effect adjustment will be recorded to the opening balance of accumulated deficit as of the first day of fiscal year 2016, the earliest period presented. Based on the expected impacts described below, the Company expects such cumulative effect adjustment to be material to the opening balance of accumulated deficit. 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, which we expect will result in a material impact to revenue recognized for initial franchise fees and renewal fees. The Company does not expect this new guidance to materially impact the recognition of royalty income. Additionally, rental income is outside the scope of this new guidance, and therefore will not be impacted. The Company also expects the adoption of this new guidance to change the reporting of advertising fund contributions from franchisees and the related advertising fund expenditures, which are not currently included in the consolidated statements of operations. The Company expects the new guidance to require these advertising fund contributions and expenditures to be reported on a gross basis in the consolidated statements of operations. For the fiscal year ended December 31, 2016, franchisee contributions to the U.S. advertising funds were $430.3 million , and therefore we expect this change to have a material impact to our total revenues and expenses. However, we expect such contributions and expenditures to be largely offsetting and therefore do not expect a significant impact on our reported net income. Though the majority of the assessment phase is complete, the Company continues to evaluate the impact the adoption of this new guidance will have on these and other revenue transactions, in addition to the impact on accounting policies and related disclosures. Additionally, the Company is in the process of implementing new accounting systems, business processes, and internal controls related to revenue recognition to assist in the application of the new guidance. (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	6 Months Ended
	Jul. 01, 2017
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 Six months ended July 1, June 25, July 1, June 25, Royalty income $ 134,192 126,838 253,894 240,204 Initial franchise fees and renewal income 10,874 10,357 21,241 20,774 Total franchise fees and royalty income $ 145,066 137,195 275,135 260,978 The changes in franchised and company-operated points of distribution were as follows: Three months ended Six months ended July 1, June 25, July 1, June 25, Systemwide points of distribution: Franchised points of distribution in operation—beginning of period 20,109 19,430 20,080 19,308 Franchised points of distribution—opened 319 377 602 678 Franchised points of distribution—closed (186 ) (179 ) (440 ) (368 ) Net transfers from company-operated points of distribution — 12 — 22 Franchised points of distribution in operation—end of period 20,242 19,640 20,242 19,640 Company-operated points of distribution—end of period — 29 — 29 Total systemwide points of distribution—end of period 20,242 19,669 20,242 19,669

Debt

Debt	6 Months Ended
	Jul. 01, 2017
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 also 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 or refinanced 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 are 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, though the Company intends to continue to make the scheduled 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 July 1, 2017 , approximately $733.1 million and $1.71 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 July 1, 2017 . As of July 1, 2017 and December 31, 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 July 1, 2017 or December 31, 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.

Other Current Liabilities

Other Current Liabilities	6 Months Ended
	Jul. 01, 2017
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other current liabilities Other current liabilities consisted of the following (in thousands): July 1, December 31, Gift card/certificate liability $ 150,880 207,628 Gift card breakage liability 7,841 13,301 Accrued payroll and benefits 20,262 25,071 Accrued legal liabilities (see note 9(c)) 6,052 5,555 Accrued interest 10,898 10,702 Accrued professional costs 2,806 2,170 Franchisee profit-sharing liability 9,912 11,083 Other 28,585 22,756 Total other current liabilities $ 237,236 298,266 The decrease in the gift card/certificate liability was driven by the seasonality of our gift card program. The franchisee profit-sharing liability represents amounts owed to franchisees from the net profits primarily on the sale of Dunkin’ K-Cup® pods and retail packaged coffee in certain retail outlets.

Segment Information

Segment Information	6 Months Ended
	Jul. 01, 2017
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 rental income. Prior to the sale of all remaining company-operated restaurants in the fourth quarter of fiscal year 2016, Dunkin’ Donuts U.S. also derived revenue through retail sales at company-operated restaurants. Baskin-Robbins International primarily derives its revenues from sales of ice cream products, as well as royalty income, franchise fees, and license fees. The operating results of each segment are regularly reviewed and evaluated separately by the Company’s senior management, which includes, but is not limited to, the chief executive officer. Senior management primarily evaluates the performance of its segments and allocates resources to them based on operating income adjusted for amortization of intangible assets, long-lived asset impairment charges, impairment of our equity method investments, 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 generally consistent with those used in the consolidated financial statements. Revenues for all operating segments include only transactions with unaffiliated customers and include no intersegment revenues. Revenues reported as “Other” include revenues earned through certain licensing arrangements with third parties in which our brand names are used, 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 Six months ended July 1, June 25, July 1, June 25, Dunkin’ Donuts U.S. $ 157,080 153,660 299,042 292,473 Dunkin’ Donuts International 4,495 5,218 9,790 12,468 Baskin-Robbins U.S. 14,347 13,738 24,894 24,299 Baskin-Robbins International 33,978 34,840 60,066 61,674 Total reportable segment revenues 209,900 207,456 393,792 390,914 Other 8,622 8,853 15,402 15,171 Total revenues $ 218,522 216,309 409,194 406,085 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 Six months ended July 1, June 25, July 1, June 25, Dunkin’ Donuts U.S. $ 122,548 116,085 230,522 216,529 Dunkin’ Donuts International 1,454 1,975 3,343 5,733 Baskin-Robbins U.S. 10,970 10,738 18,307 18,038 Baskin-Robbins International 12,501 11,079 20,480 19,463 Total reportable segments 147,473 139,877 272,652 259,763 Corporate (28,530 ) (28,164 ) (57,042 ) (56,863 ) Interest expense, net (24,460 ) (24,848 ) (49,010 ) (49,580 ) Amortization of other intangible assets (5,333 ) (5,568 ) (10,660 ) (11,329 ) Long-lived asset impairment charges (60 ) (4 ) (107 ) (97 ) Other income (losses), net 28 (102 ) 215 (472 ) Income before income taxes $ 89,118 81,191 156,048 141,422 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 (loss) of equity method investments Three months ended Six months ended July 1, June 25, July 1, June 25, Dunkin’ Donuts International $ 13 304 (77 ) 478 Baskin-Robbins International 2,950 2,303 4,976 4,378 Total reportable segments 2,963 2,607 4,899 4,856 Other 1,364 1,110 2,247 1,825 Total net income of equity method investments $ 4,327 3,717 7,146 6,681

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests	6 Months Ended
	Jul. 01, 2017
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 31, 2016 $ (163,258 ) Net income 103,171 Other comprehensive income 5,988 Dividends paid on common stock (58,847 ) Exercise of stock options 21,313 Accelerated share repurchases of common stock (100,000 ) Share-based compensation expense 7,247 Other, net (1,015 ) Balance as of July 1, 2017 $ (185,401 ) (a) Treasury stock During the three months ended July 1, 2017 , the Company entered into and completed an accelerated share repurchase agreement (the “May 2017 ASR Agreement”) with a third-party financial institution. Pursuant to the terms of the May 2017 ASR Agreement, the Company paid the financial institution $100.0 million in cash and received 1,757,568 shares of the Company’s common stock during the three months ended July 1, 2017 based on a weighted average cost per share of $56.90 over the term of the May 2017 ASR Agreement. The Company accounts for treasury stock under the cost method based on the cost of the shares on the dates of repurchase and any direct costs incurred. During the three months ended July 1, 2017 , the Company retired the 1,757,568 shares of treasury stock repurchased under the May 2017 ASR Agreement. The repurchase and retirement of these shares of treasury stock resulted in a decrease in additional paid-in capital of $14.6 million and an increase in accumulated deficit of $85.4 million . (b) Equity incentive plans During the six months ended July 1, 2017 , the Company granted stock options to purchase 1,172,348 shares of common stock and 78,660 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 a weighted average exercise price of $55.05 per share and have a weighted average grant-date fair value of $9.88 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 $52.71 per share. In addition, the Company granted 84,024 performance stock units (“PSUs”) to certain employees during the six months ended July 1, 2017 . These PSUs are generally eligible to cliff-vest approximately three years from the grant date. Of the total PSUs granted, 36,712 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 47,312 PSUs granted are subject to a service condition and a performance vesting condition based on the level of adjusted operating income growth achieved 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 weighted average grant-date fair value of $67.59 per share. The probability of satisfying a market condition is considered in the estimation of the grant-date fair value for TSR PSUs and the compensation cost is not reversed if the market condition is not achieved, provided the requisite service has been provided. The AOI PSUs have a weighted average grant-date fair value of $52.45 per share. Total compensation cost for the AOI PSUs is determined based on the most likely outcome of the performance condition and the number of awards expected to vest based on the outcome. Total compensation expense related to all share-based awards was $3.8 million and $4.2 million for the three months ended July 1, 2017 and June 25, 2016 , respectively, and $7.2 million and $8.3 million for the six months ended July 1, 2017 and June 25, 2016 , 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 31, 2016 $ (23,019 ) 1,144 (2,109 ) (23,984 ) Other comprehensive income (loss), net 5,971 (636 ) 653 5,988 Balance as of July 1, 2017 $ (17,048 ) 508 (1,456 ) (17,996 ) (d) Dividends The Company paid a quarterly dividend of $0.3225 per share of common stock on June 14, 2017 and March 22, 2017 , totaling approximately $29.2 million and $29.6 million , respectively. On July 27, 2017 , the Company announced that its board of directors approved the next quarterly dividend of $0.3225 per share of common stock payable September 6, 2017 to shareholders of record as of the close of business on August 28, 2017 .

Earnings per Share

Earnings per Share	6 Months Ended
	Jul. 01, 2017
Earnings Per Share [Abstract]
Earnings per Share	Earnings per share The computation of basic and diluted earnings per common share is as follows (in thousands, except for share and per share data): Three months ended Six months ended July 1, June 25, July 1, June 25, Net income—basic and diluted $ 55,704 49,590 103,171 86,744 Weighted average number of common shares: Common—basic 91,207,455 91,504,563 91,432,007 91,594,704 Common—diluted 92,606,525 92,451,913 92,863,378 92,535,091 Earnings per common share: Common—basic $ 0.61 0.54 1.13 0.95 Common—diluted 0.60 0.54 1.11 0.94 The weighted average number of common shares in the common diluted earnings per share calculation includes the dilutive effect of 1,399,070 and 947,350 equity awards for the three months ended July 1, 2017 and June 25, 2016 , respectively, and includes the dilutive effect of 1,431,371 and 940,387 equity awards for the six months ended July 1, 2017 and June 25, 2016 , 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 July 1, 2017 and June 25, 2016 , 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 1,123,482 and 4,210,753 equity awards for the three months ended July 1, 2017 and June 25, 2016 , respectively, and 1,629,480 and 4,361,416 equity awards for the six months ended July 1, 2017 and June 25, 2016 , respectively, as they would be antidilutive.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jul. 01, 2017
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 July 1, 2017 and December 31, 2016 , the Company was contingently liable under such supply chain agreements for approximately $122.4 million and $136.2 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, we accrued an immaterial amount of reserves related to supply chain commitments as of July 1, 2017 and December 31, 2016 . (b) Letters of credit As of July 1, 2017 and December 31, 2016 , the Company had standby letters of credit outstanding for a total of $25.9 million . There were no amounts drawn down on these letters of credit. (c) Legal matters 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 July 1, 2017 and December 31, 2016 , $6.1 million and $5.6 million , respectively, was included in other current liabilities in the consolidated balance sheets to reflect the Company’s estimate of the probable losses which may be incurred in connection with all outstanding litigation.

Related-Party Transactions

Related-Party Transactions	6 Months Ended
	Jul. 01, 2017
Related Party Transactions [Abstract]
Related-Party Transactions	Related-party transactions (a) Advertising funds As of July 1, 2017 and December 31, 2016 , the Company had a net payable of $6.1 million and $11.9 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 $2.7 million and $2.5 million for the three months ended July 1, 2017 and June 25, 2016 , respectively, and $5.6 million and $4.8 million for the six months ended July 1, 2017 and June 25, 2016 , respectively. Such management fees are included in the consolidated statements of operations as a reduction in general and administrative expenses, net. The Company made discretionary contributions to certain advertising funds for the purpose of supplementing national and regional advertising in certain markets of $2.3 million during the three and six months ended July 1, 2017 . An immaterial amount of such contributions were made during the three and six months ended June 25, 2016 . Additionally, the Company made contributions to the advertising funds based on retail sales at company-operated restaurants of $233 thousand and $514 thousand during the three and six months ended June 25, 2016 , which are included in company-operated restaurant expenses in the consolidated statements of operations. No such contributions were made during the three and six months ended July 1, 2017 , as the Company did not have any company-operated restaurants during these periods. The Company also funded advertising fund initiatives of $630 thousand and $495 thousand during the three months ended July 1, 2017 and June 25, 2016 , respectively, and $1.2 million and $1.0 million during the six months ended July 1, 2017 and June 25, 2016 , 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 Six months ended July 1, June 25, July 1, June 25, B-R 31 Ice Cream Company., Ltd. $ 587 570 876 891 BR-Korea Co., Ltd. 1,035 968 2,052 1,861 $ 1,622 1,538 2,928 2,752 As of July 1, 2017 and December 31, 2016 , 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 $742 thousand and $805 thousand during the three months ended July 1, 2017 and June 25, 2016 , respectively, and $1.8 million and $1.6 million during the six months ended July 1, 2017 and June 25, 2016 , respectively, primarily for the purchase of ice cream products. The Company recognized $958 thousand and $1.3 million during the three months ended July 1, 2017 and June 25, 2016 , respectively, and $2.0 million and $1.7 million during the six months ended July 1, 2017 and June 25, 2016 , respectively, in the consolidated statements of operations from the sale of ice cream and other products to Palm Oasis Ventures Pty. Ltd. (“Australia JV”). As of July 1, 2017 and December 31, 2016 , the Company had $3.0 million and $2.6 million , respectively, of net receivables from the Australia JV, consisting of accounts and notes receivable, net of current liabilities.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jul. 01, 2017
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
Unaudited Financial Statements	Unaudited consolidated financial statements The consolidated balance sheet as of July 1, 2017 , the consolidated statements of operations and comprehensive income for the three and six months ended July 1, 2017 and June 25, 2016 , and the consolidated statements of cash flows for the six months ended July 1, 2017 and June 25, 2016 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 31, 2016 , 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 six-month periods ended July 1, 2017 and June 25, 2016 reflect the results of operations for the 13-week and 26-week periods ended on those dates, respectively. Operating results for the three- and six-month periods ended July 1, 2017 are not necessarily indicative of the results that may be expected for the fiscal year ending December 30, 2017 .
Restricted Cash	Cash, cash equivalents, and 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. Pursuant to new accounting guidance for fiscal year 2017, restricted cash is combined with cash and cash equivalents when reconciling the beginning and end of period balances in the consolidated statements of cash flows (see note 2(f)). Cash, cash equivalents, and restricted cash within the consolidated balance sheets that are included in the consolidated statements of cash flows as of July 1, 2017 and December 31, 2016 were as follows (in thousands): July 1, December 31, Cash and cash equivalents $ 264,662 361,425 Restricted cash 74,952 69,746 Restricted cash, included in Other assets 629 661 Total cash, cash equivalents, and restricted cash $ 340,243 431,832
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 July 1, 2017 and December 31, 2016 are summarized as follows (in thousands): July 1, 2017 December 31, 2016 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 10,018 10,018 9,271 9,271 Total assets $ 10,018 10,018 9,271 9,271 Liabilities: Deferred compensation liabilities $ 12,534 12,534 11,126 11,126 Total liabilities $ 12,534 12,534 11,126 11,126 The deferred compensation liabilities relate to the Dunkin’ Brands, Inc. non-qualified deferred compensation plans (“NQDC Plans”), which allow 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 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 and estimated fair value of long-term debt as of July 1, 2017 and December 31, 2016 were as follows (in thousands): July 1, 2017 December 31, 2016 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,417,732 2,459,558 2,426,998 2,460,544 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 July 1, 2017 and December 31, 2016 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 20% and 15% , respectively, of total accounts and notes receivable. No individual franchisee or master licensee accounted for more than 10% of total revenues for each of the three and six months ended July 1, 2017 . For the three and six months ended June 25, 2016 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 11% and 10% , respectively, of total revenues. Additionally, the Company engages various third parties to manufacture and/or distribute certain Dunkin’ Donuts and Baskin-Robbins products under licensing arrangements. As of July 1, 2017 , one of these third parties accounted for approximately 11% of total accounts and notes receivable. No individual third party accounted for more than 10% of total accounts and notes receivable as of December 31, 2016 .
Recent Accounting Pronouncements	Recent accounting pronouncements Recently adopted accounting pronouncements In January 2017, the Financial Accounting Standards Board (the “FASB”) issued new guidance for goodwill impairment which requires only a single-step quantitative test to identify and measure impairment and record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value. The option to perform a qualitative assessment first for a reporting unit to determine if a quantitative impairment test is necessary does not change under the new guidance. The Company early adopted this guidance in fiscal year 2017. The adoption of this guidance had no impact on the Company’s consolidated financial statements, and we do not expect any impact from this guidance when performing our annual goodwill impairment test as of the first day of the third quarter of fiscal year 2017. In November 2016, the FASB issued new guidance addressing diversity in practice that exists in the classification and presentation of changes in restricted cash in the statements of cash flows. The Company early adopted this guidance retrospectively in fiscal year 2017. Accordingly, changes in restricted cash that have historically been included within operating and financing activities have been eliminated, and restricted cash is combined with cash and cash equivalents when reconciling the beginning and end of period balances for all periods presented. The adoption of this guidance primarily resulted in an increase of $289 thousand in net cash provided by operating activities for the six months ended June 25, 2016 and had no impact on the consolidated statements of operations and balance sheets. In March 2016, 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. The Company adopted this guidance in fiscal year 2017, which had the following impact on the consolidated financial statements: • On a prospective basis, as required, the Company recorded excess tax benefits of $660 thousand and $6.8 million to the provision for income taxes in the consolidated statements of operations for the three and six months ended July 1, 2017 , respectively, instead of additional paid-in capital in the consolidated balance sheets. As a result, net income increased $660 thousand and $6.8 million , for the three and six months ended July 1, 2017 , respectively, and basic and diluted earnings per share increased $0.01 and $0.07 for the three and six months ended July 1, 2017 , respectively. • Excess tax benefits are presented as operating cash inflows instead of financing cash inflows in the consolidated statements of cash flows, which the Company elected to apply on a retrospective basis. As a result, the Company classified $6.8 million and $1.8 million for the six months ended July 1, 2017 and June 25, 2016 , respectively, of excess tax benefits as operating cash inflows included within the change in prepaid income taxes, net in the consolidated statements of cash flows. The retrospective reclassification resulted in increases in cash provided by operating activities and cash used in financing activities of $1.8 million for the six months ended June 25, 2016 . • The Company prospectively excluded the excess tax benefits from the assumed proceeds available to repurchase shares in the computation of diluted earnings per share under the treasury stock method, which did not have a material impact on diluted earnings per share for the three and six months ended July 1, 2017. Recent accounting pronouncements not yet adopted Leases In February 2016, the FASB issued new guidance for lease accounting, which replaces existing lease accounting 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 substantially all of its operating lease commitments will be subject to the new guidance and will be recognized as operating lease liabilities and right-of-use assets upon adoption, thereby having a material impact to its consolidated balance sheet. Revenue from Contracts with Customers 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. The Company intends to adopt this new guidance in fiscal year 2018 using the full retrospective transition method, which will result in restating each prior reporting period presented, fiscal years 2016 and 2017, in the year of adoption. Additionally, a cumulative effect adjustment will be recorded to the opening balance of accumulated deficit as of the first day of fiscal year 2016, the earliest period presented. Based on the expected impacts described below, the Company expects such cumulative effect adjustment to be material to the opening balance of accumulated deficit. 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, which we expect will result in a material impact to revenue recognized for initial franchise fees and renewal fees. The Company does not expect this new guidance to materially impact the recognition of royalty income. Additionally, rental income is outside the scope of this new guidance, and therefore will not be impacted. The Company also expects the adoption of this new guidance to change the reporting of advertising fund contributions from franchisees and the related advertising fund expenditures, which are not currently included in the consolidated statements of operations. The Company expects the new guidance to require these advertising fund contributions and expenditures to be reported on a gross basis in the consolidated statements of operations. For the fiscal year ended December 31, 2016, franchisee contributions to the U.S. advertising funds were $430.3 million , and therefore we expect this change to have a material impact to our total revenues and expenses. However, we expect such contributions and expenditures to be largely offsetting and therefore do not expect a significant impact on our reported net income. Though the majority of the assessment phase is complete, the Company continues to evaluate the impact the adoption of this new guidance will have on these and other revenue transactions, in addition to the impact on accounting policies and related disclosures. Additionally, the Company is in the process of implementing new accounting systems, business processes, and internal controls related to revenue recognition to assist in the application of the new guidance.
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)	6 Months Ended
	Jul. 01, 2017
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
Schedule of cash, cash equivalents and restricted cash [Table Text Block]	Cash, cash equivalents, and restricted cash within the consolidated balance sheets that are included in the consolidated statements of cash flows as of July 1, 2017 and December 31, 2016 were as follows (in thousands): July 1, December 31, Cash and cash equivalents $ 264,662 361,425 Restricted cash 74,952 69,746 Restricted cash, included in Other assets 629 661 Total cash, cash equivalents, and restricted cash $ 340,243 431,832
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 July 1, 2017 and December 31, 2016 are summarized as follows (in thousands): July 1, 2017 December 31, 2016 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 10,018 10,018 9,271 9,271 Total assets $ 10,018 10,018 9,271 9,271 Liabilities: Deferred compensation liabilities $ 12,534 12,534 11,126 11,126 Total liabilities $ 12,534 12,534 11,126 11,126
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	The carrying value and estimated fair value of long-term debt as of July 1, 2017 and December 31, 2016 were as follows (in thousands): July 1, 2017 December 31, 2016 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,417,732 2,459,558 2,426,998 2,460,544

Franchise Fees and Royalty In20

Franchise Fees and Royalty Income (Tables)	6 Months Ended
	Jul. 01, 2017
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 Six months ended July 1, June 25, July 1, June 25, Royalty income $ 134,192 126,838 253,894 240,204 Initial franchise fees and renewal income 10,874 10,357 21,241 20,774 Total franchise fees and royalty income $ 145,066 137,195 275,135 260,978
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 Six months ended July 1, June 25, July 1, June 25, Systemwide points of distribution: Franchised points of distribution in operation—beginning of period 20,109 19,430 20,080 19,308 Franchised points of distribution—opened 319 377 602 678 Franchised points of distribution—closed (186 ) (179 ) (440 ) (368 ) Net transfers from company-operated points of distribution — 12 — 22 Franchised points of distribution in operation—end of period 20,242 19,640 20,242 19,640 Company-operated points of distribution—end of period — 29 — 29 Total systemwide points of distribution—end of period 20,242 19,669 20,242 19,669

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	6 Months Ended
	Jul. 01, 2017
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other current liabilities consisted of the following (in thousands): July 1, December 31, Gift card/certificate liability $ 150,880 207,628 Gift card breakage liability 7,841 13,301 Accrued payroll and benefits 20,262 25,071 Accrued legal liabilities (see note 9(c)) 6,052 5,555 Accrued interest 10,898 10,702 Accrued professional costs 2,806 2,170 Franchisee profit-sharing liability 9,912 11,083 Other 28,585 22,756 Total other current liabilities $ 237,236 298,266

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Jul. 01, 2017
Segment Reporting [Abstract]
Revenues by Segment	Revenues by segment were as follows (in thousands): Revenues Three months ended Six months ended July 1, June 25, July 1, June 25, Dunkin’ Donuts U.S. $ 157,080 153,660 299,042 292,473 Dunkin’ Donuts International 4,495 5,218 9,790 12,468 Baskin-Robbins U.S. 14,347 13,738 24,894 24,299 Baskin-Robbins International 33,978 34,840 60,066 61,674 Total reportable segment revenues 209,900 207,456 393,792 390,914 Other 8,622 8,853 15,402 15,171 Total revenues $ 218,522 216,309 409,194 406,085
Segment Profit by Segment	Segment profit by segment was as follows (in thousands): Segment profit Three months ended Six months ended July 1, June 25, July 1, June 25, Dunkin’ Donuts U.S. $ 122,548 116,085 230,522 216,529 Dunkin’ Donuts International 1,454 1,975 3,343 5,733 Baskin-Robbins U.S. 10,970 10,738 18,307 18,038 Baskin-Robbins International 12,501 11,079 20,480 19,463 Total reportable segments 147,473 139,877 272,652 259,763 Corporate (28,530 ) (28,164 ) (57,042 ) (56,863 ) Interest expense, net (24,460 ) (24,848 ) (49,010 ) (49,580 ) Amortization of other intangible assets (5,333 ) (5,568 ) (10,660 ) (11,329 ) Long-lived asset impairment charges (60 ) (4 ) (107 ) (97 ) Other income (losses), net 28 (102 ) 215 (472 ) Income before income taxes $ 89,118 81,191 156,048 141,422
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 (loss) of equity method investments Three months ended Six months ended July 1, June 25, July 1, June 25, Dunkin’ Donuts International $ 13 304 (77 ) 478 Baskin-Robbins International 2,950 2,303 4,976 4,378 Total reportable segments 2,963 2,607 4,899 4,856 Other 1,364 1,110 2,247 1,825 Total net income of equity method investments $ 4,327 3,717 7,146 6,681

Stockholders_ Equity (Deficit23

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests (Tables)	6 Months Ended
	Jul. 01, 2017
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 31, 2016 $ (163,258 ) Net income 103,171 Other comprehensive income 5,988 Dividends paid on common stock (58,847 ) Exercise of stock options 21,313 Accelerated share repurchases of common stock (100,000 ) Share-based compensation expense 7,247 Other, net (1,015 ) Balance as of July 1, 2017 $ (185,401 )
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 31, 2016 $ (23,019 ) 1,144 (2,109 ) (23,984 ) Other comprehensive income (loss), net 5,971 (636 ) 653 5,988 Balance as of July 1, 2017 $ (17,048 ) 508 (1,456 ) (17,996 )

Earnings per Share (Tables)

Earnings per Share (Tables)	6 Months Ended
	Jul. 01, 2017
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 (in thousands, except for share and per share data): Three months ended Six months ended July 1, June 25, July 1, June 25, Net income—basic and diluted $ 55,704 49,590 103,171 86,744 Weighted average number of common shares: Common—basic 91,207,455 91,504,563 91,432,007 91,594,704 Common—diluted 92,606,525 92,451,913 92,863,378 92,535,091 Earnings per common share: Common—basic $ 0.61 0.54 1.13 0.95 Common—diluted 0.60 0.54 1.11 0.94

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	6 Months Ended
	Jul. 01, 2017
Related Party Transactions [Abstract]
Related Party Transactions	The Company recognized royalty income from its equity method investees as follows (in thousands): Three months ended Six months ended July 1, June 25, July 1, June 25, B-R 31 Ice Cream Company., Ltd. $ 587 570 876 891 BR-Korea Co., Ltd. 1,035 968 2,052 1,861 $ 1,622 1,538 2,928 2,752

Summary of Significant Accoun26

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017USD ($)customer	Jun. 25, 2016	Jul. 01, 2017USD ($)customer	Jun. 25, 2016	Dec. 31, 2016USD ($)
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	$ 2,417,732		$ 2,417,732		$ 2,426,998
Term loans, Estimated fair value	$ 2,459,558		$ 2,459,558		$ 2,460,544
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	20.00%		20.00%		15.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration Risk, Customer			1
Customer Concentration Risk [Member] | Sales [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration Risk, Customer		1		one
Concentration risk, number of customers | customer	0		0
Concentration Risk, Percentage		11.00%		10.00%
Supplier Concentration Risk [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Percentage of receivable from one master licensee account	11.00%		11.00%
Accounting Standards Update 2016-18
Summary of Significant Accounting Policies, Narrative [Line Items]
Reduction in restricted cash for operating activities			$ 289

Summary of Significant Accoun27

Summary of Significant Accounting Policies - Schedule of cash, cash equivalents, and restricted cash (Details) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016	Jun. 25, 2016	Dec. 26, 2015
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 264,662	$ 361,425
Restricted cash	74,952	69,746
Restricted cash, included in Other assets	629	661
Total cash, cash equivalents, and restricted cash	$ 340,243	$ 431,832	$ 321,081	$ 333,115

Summary of Significant Accoun28

Summary of Significant Accounting Policies - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	$ 10,018	$ 9,271
Liabilities	12,534	11,126
Company-owned life insurance
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	10,018	9,271
Deferred compensation liabilities
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Liabilities	12,534	11,126
Significant other observable inputs (Level 2)
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	10,018	9,271
Liabilities	12,534	11,126
Significant other observable inputs (Level 2) | Company-owned life insurance
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	10,018	9,271
Significant other observable inputs (Level 2) | Deferred compensation liabilities
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Liabilities	$ 12,534	$ 11,126

Summary of Significant Accoun29

Summary of Significant Accounting Policies - Recent Accounting Pronouncements (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Change in diluted earnings per share (in dollars per share)	$ 0.60	$ 0.54	$ 1.11	$ 0.94
Franchisee contributions, U.S. advertising funds	$ 145,066	$ 137,195	$ 275,135	$ 260,978
Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification	$ 660		$ 6,800	$ 1,800
Change in diluted earnings per share (in dollars per share)	$ 0.01		$ 0.07
FASB new guidance, lease accounting | Pro Forma
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Franchisee contributions, U.S. advertising funds			$ 430,300

Franchise Fees and Royalty In30

Franchise Fees and Royalty Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Disclosure Franchise Fees And Royalty Income [Abstract]
Royalty income	$ 134,192	$ 126,838	$ 253,894	$ 240,204
Initial franchise fees and renewal income	10,874	10,357	21,241	20,774
Total franchise fees and royalty income	$ 145,066	$ 137,195	$ 275,135	$ 260,978

Franchise Fees and Royalty In31

Franchise Fees and Royalty Income - Changes in Franchised and Company-Owned Points of Distribution (Detail) - distributor	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Number of Franchises [Roll Forward]
Franchised points of distribution in operation—beginning of period	20,109	19,430	20,080	19,308
Franchised points of distribution—opened	319	377	602	678
Franchised points of distribution—closed	(186)	(179)	(440)	(368)
Net transfers from company-operated points of distribution	0	12	0	22
Franchised points of distribution in operation—end of period	20,242	19,640	20,242	19,640
Company-operated points of distribution—end of period	0	29	0	29
Total systemwide points of distribution—end of period	20,242	19,669	20,242	19,669

Debt - Additional Information (

Debt - Additional Information (Detail) $ in Thousands	6 Months Ended
	Jul. 01, 2017USD ($)	Dec. 31, 2016USD ($)	Jan. 26, 2015USD ($)
Debt Instrument [Line Items]
Leverage Ratio Maximum, No Excess Cash Flow Payment	5
Long-term debt	$ 2,417,732	$ 2,426,998
Other debt extinguishment and refinancing expense	41,300
Standby letters of credit	25,900	25,900
Amounts drawn on letters of credit	$ 0	$ 0
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
Long-term debt	$ 733,100
Effective interest rate	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
Long-term debt	$ 1,710,000
Effective interest rate	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	Jul. 01, 2017	Dec. 31, 2016
Other Liabilities, Current [Abstract]
Gift card/certificate liability	$ 150,880	$ 207,628
Gift card breakage liability	7,841	13,301
Accrued payroll and benefits	20,262	25,071
Accrued legal liabilities (see note 9(c))	6,052	5,555
Accrued interest	10,898	10,702
Accrued professional costs	2,806	2,170
Franchisee profit-sharing liability	9,912	11,083
Other	28,585	22,756
Total other current liabilities	$ 237,236	$ 298,266

Segment Information - Additiona

Segment Information - Additional Information (Detail)	6 Months Ended
	Jul. 01, 2017segment
Segment Reporting [Abstract]
Number of reportable segments	4

Segment Information - Revenues

Segment Information - Revenues by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	$ 218,522	$ 216,309	$ 409,194	$ 406,085
Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	8,622	8,853	15,402	15,171
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	209,900	207,456	393,792	390,914
Operating Segments | Dunkin' Donuts | United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	157,080	153,660	299,042	292,473
Operating Segments | Dunkin' Donuts | International
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	4,495	5,218	9,790	12,468
Operating Segments | Baskin-Robbins | United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	14,347	13,738	24,894	24,299
Operating Segments | Baskin-Robbins | International
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	$ 33,978	$ 34,840	$ 60,066	$ 61,674

Segment Information - Segment P

Segment Information - Segment Profit by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Corporate	$ (28,530)	$ (28,164)	$ (57,042)	$ (56,863)
Interest expense, net	(24,460)	(24,848)	(49,010)	(49,580)
Amortization of other intangible assets	(5,333)	(5,568)	(10,660)	(11,329)
Long-lived asset impairment charges	(60)	(4)	(107)	(97)
Other income (losses), net	28	(102)	215	(472)
Income before income taxes	89,118	81,191	156,048	141,422
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	147,473	139,877	272,652	259,763
Operating Segments | Dunkin' Donuts | United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	122,548	116,085	230,522	216,529
Operating Segments | Dunkin' Donuts | International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	1,454	1,975	3,343	5,733
Operating Segments | Baskin-Robbins | United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	10,970	10,738	18,307	18,038
Operating Segments | Baskin-Robbins | International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	$ 12,501	$ 11,079	$ 20,480	$ 19,463

Segment Information - Equity in

Segment Information - Equity in Net Income of Joint Ventures Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	$ 4,327	$ 3,717	$ 7,146	$ 6,681
Other
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	1,364	1,110	2,247	1,825
Operating Segments
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	2,963	2,607	4,899	4,856
Operating Segments | Dunkin' Donuts | International
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	13	304	(77)	478
Operating Segments | Baskin-Robbins | International
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	$ 2,950	$ 2,303	$ 4,976	$ 4,378

Stockholders_ Equity (Deficit38

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests - Additional Information (Detail) - USD ($)	3 Months Ended				6 Months Ended
	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Class of Stock [Line Items]
Payments for Repurchase of Common Stock					$ 100,000,000	$ 30,000,000
Treasury Stock, Value, Acquired, Cost Method					100,000,000
Dividend per share of common stock paid (in usd per share)		$ 0.3225	$ 0.3225
Dividends paid on common stock		$ 29,200,000	$ 29,600,000		$ 58,847,000	$ 54,851,000
Dividend per share of common stock declared (in usd per share)		$ 0.3225		$ 0.30	$ 0.65	$ 0.60
Subsequent Event [Member]
Class of Stock [Line Items]
Dividend per share of common stock declared (in usd per share)	$ 0.3225
2011 Plan
Class of Stock [Line Items]
Options granted					1,172,348
Restricted stock units granted (in shares)					36,712
Options, grant date fair value (in usd per share)					$ 9.88
Grant price (in usd per share)					55.05
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 67.59
Compensation expense related to share-based awards		$ 3,800,000		$ 4,200,000	$ 7,200,000	$ 8,300,000
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)					78,660
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 52.71
2011 Plan | Phantom Share Units (PSUs) [Member]
Class of Stock [Line Items]
Restricted stock units granted (in shares)					84,024
Share-based compensations, vesting period					3 years
2011 Plan | Performance Shares [Member]
Class of Stock [Line Items]
Restricted stock units granted (in shares)					47,312
Maximum vesting percentage					200.00%
Post award vesting holding period					1 year
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value					$ 52.45
Accelerated Share Repurchase Agreement [Member]
Class of Stock [Line Items]
Payments for Repurchase of Common Stock					$ 100,000,000
Treasury Stock, Shares, Acquired					1,757,568
Treasury Stock Acquired, Average Cost Per Share					$ 56.90
Treasury Stock [Member]
Class of Stock [Line Items]
Treasury Stock, Shares, Retired					1,757,568
Additional Paid-in Capital [Member]
Class of Stock [Line Items]
Stockholders' Equity, Period Increase (Decrease)					$ 14,600,000
Accumulated Deficit [Member]
Class of Stock [Line Items]
Stockholders' Equity, Period Increase (Decrease)					$ 85,400,000
Employee [Member] | 2011 Plan | Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Share-based compensations, vesting period					3 years
Board of Directors [Member] | 2011 Plan | Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Share-based compensations, vesting period					1 year

Stockholders_ Equity (Deficit39

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests - Changes in Total Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance as of December 31, 2016			$ (163,258)
Net income attributable to Dunkin' Brands			103,171
Other comprehensive income	$ (3,087)	$ (184)	5,988	$ 1,730
Dividends paid on common stock			(58,847)
Exercise of stock options			21,313
Share-based compensation expense			7,247
Other, net			(1,015)
Balance as of July 1, 2017	$ (185,401)		$ (185,401)

Stockholders_ Equity (Deficit40

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests - Changes in Components of Accumulated Other Comprehensive Income (Detail) $ in Thousands	6 Months Ended
	Jul. 01, 2017USD ($)
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 31, 2016	$ (23,984)
Other comprehensive income (loss), net	5,988
Balance as of July 1, 2017	(17,996)
Effect of foreign currency translation
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 31, 2016	(23,019)
Other comprehensive income (loss), net	5,971
Balance as of July 1, 2017	(17,048)
Unrealized gains on interest rate swaps
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 31, 2016	1,144
Other comprehensive income (loss), net	(636)
Balance as of July 1, 2017	508
Other
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 31, 2016	(2,109)
Other comprehensive income (loss), net	653
Balance as of July 1, 2017	$ (1,456)

Earnings Per Shares - Additiona

Earnings Per Shares - Additional Information (Detail) - shares	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive securities, effect on basic earnings per share, including options and restrictive units	1,399,070	947,350	1,431,371	940,387
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	1,123,482	4,210,753	1,629,480	4,361,416

Earnings per Share - Computatio

Earnings per Share - Computation of Basic and Diluted Earnings Per Common Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016
Earnings Per Share [Abstract]
Net income attributable to Dunkin' Brands-basic and diluted	$ 55,704	$ 49,590	$ 103,171	$ 86,744
Weighted average number of common shares:
Common-basic (in shares)	91,207,455	91,504,563	91,432,007	91,594,704
Common-diluted (in shares)	92,606,525	92,451,913	92,863,378	92,535,091
Earnings (loss) per common share:
Common-basic (in dollars per share)	$ 0.61	$ 0.54	$ 1.13	$ 0.95
Common-diluted (in dollars per share)	$ 0.60	$ 0.54	$ 1.11	$ 0.94

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 01, 2017	Dec. 31, 2016
Commitments and Contingencies Disclosure [Line Items]
Standby letters of credit	$ 25,900	$ 25,900
Amounts drawn on letters of credit	0	0
Contingent liabilities related to legal matters	6,100	5,600
Supply Commitment
Commitments and Contingencies Disclosure [Line Items]
Guarantee obligation, maximum exposure	$ 122,400	$ 136,200

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2017	Jun. 25, 2016	Jul. 01, 2017	Jun. 25, 2016	Dec. 31, 2016
Related Party Transaction [Line Items]
Net payable of advertising funds	$ 6,100		$ 6,100		$ 11,900
Fee for managing advertising funds	2,700	$ 2,500	5,600	$ 4,800
Related Party Transaction, Supplemental Advertising Fund Contribution	2,300		2,300
Advertising funds contribution, company-owned restaurant		233		514
Advertising funds contribution, prepaid future initiatives	630	495	1,200	1,000
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	587	570	876	891
BR Korea Co., Ltd. ("BR Korea")
Royalty Income
Royalty received from joint venture	1,035	968	2,052	1,861
Related Party
Royalty Income
Royalty received from joint venture	1,622	1,538	2,928	2,752
Joint Ventures
Related Party Transaction [Line Items]
Payments to joint ventures	742	805	1,800	1,600
Australia Joint Venture
Related Party Transaction [Line Items]
Revenue from related parties	958	$ 1,300	2,000	$ 1,700
Ownership percentage
Due from joint ventures	$ 3,000		$ 3,000		$ 2,600