Dunkin Brands (DNKN) 10-Q 6 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 28, 2020	May 01, 2020
Cover [Abstract]
Title of 12(b) Security	Common Stock, $0.001 par value per share
Entity Current Reporting Status	Yes
Entity Incorporation, State or Country Code	DE
Document Transition Report	false
Document Quarterly Report	true
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 28, 2020
Entity File Number	001-35258
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Trading Symbol	DNKN
Entity Registrant Name	DUNKIN’ BRANDS GROUP, INC.
Entity Address, Address Line One	130 Royall Street
Entity Address, City or Town	Canton
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02021
City Area Code	781
Local Phone Number	737-3000
Entity Shell Company	false
Entity Central Index Key	0001357204
Current Fiscal Year End Date	--12-26
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		82,111,425
Entity Tax Identification Number	20-4145825
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Current assets:
Cash and cash equivalents	$ 601,226	$ 621,152
Restricted cash	72,793	85,644
Accounts receivable, net of allowances of $10,052 and $6,533 as of March 28, 2020 and December 28, 2019, respectively	87,676	76,019
Notes and other receivables, net of allowances of $825 and $778 as of March 28, 2020 and December 28, 2019, respectively	32,162	57,174
Prepaid income taxes	25,063	16,701
Prepaid expenses and other current assets	63,275	50,611
Total current assets	882,195	907,301
Property, equipment, and software, net of accumulated depreciation of $177,917 and $172,001 as of March 28, 2020 and December 28, 2019, respectively	222,973	223,120
Operating lease assets	366,447	371,264
Equity method investments	151,718	154,812
Goodwill	888,253	888,286
Other intangible assets, net of accumulated amortization of $257,973 and $253,641 as of March 28, 2020 and December 28, 2019, respectively	1,298,112	1,302,721
Other assets	67,571	72,520
Total assets	3,877,269	3,920,024
Current liabilities:
Current portion of debt	139,400	31,150
Operating lease liabilities	34,839	35,863
Accounts payable	92,949	89,413
Deferred revenue	37,510	39,950
Other current liabilities	290,318	386,050
Total current liabilities	595,016	582,426
Long-term debt, net	3,005,415	3,004,216
Operating lease liabilities	375,112	380,647
Deferred revenue	315,782	324,854
Deferred income taxes, net	202,175	197,673
Other long-term liabilities	20,056	18,218
Total long-term liabilities	3,918,540	3,925,608
Commitments and contingencies (note 9)
Stockholders’ 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; 82,088,373 shares issued and 82,087,373 shares outstanding as of March 28, 2020; 82,835,830 shares issued and 82,834,830 shares outstanding as of December 28, 2019	82	83
Additional paid-in capital	529,179	561,345
Treasury stock, at cost; 1,000 shares as of March 28, 2020 and December 28, 2019	(64)	(64)
Accumulated deficit	(1,138,697)	(1,129,565)
Accumulated other comprehensive loss	(26,787)	(19,809)
Total stockholders’ deficit	(636,287)	(588,010)
Total liabilities and stockholders’ deficit	$ 3,877,269	$ 3,920,024

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 10,052	$ 6,533
Notes and other receivables, allowance for doubtful accounts	825	778
Property and equipment, accumulated depreciation	177,917	172,001
Other intangible assets, accumulated amortization	$ 257,973	$ 253,641
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)	82,088,373	82,835,830
Common stock, shares outstanding (in shares)	82,087,373	82,834,830
Treasury Stock, Shares	1,000	1,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Revenues:
Revenue	$ 323,144	$ 319,091
Operating costs and expenses:
Advertising expenses	118,269	118,091
General and administrative expenses	60,535	56,203
Depreciation	5,049	4,621
Amortization of other intangible assets	4,592	4,633
Long-lived asset impairment charges	74	323
Total operating costs and expenses	226,166	219,986
Net income of equity method investments	3,666	2,230
Other operating income, net	668	37
Operating income	101,312	101,372
Other income (expense), net:
Interest income	2,055	1,831
Interest expense	(32,037)	(32,129)
Other loss, net	(670)	(4)
Total other expense, net	(30,652)	(30,302)
Income before income taxes	70,660	71,070
Provision for income taxes	18,547	18,747
Net income	$ 52,113	$ 52,323
Earnings per share:
Common-basic (in dollars per share)	$ 0.63	$ 0.63
Common-diluted (in dollars per share)	$ 0.63	$ 0.63
Franchise fees and royalty income
Revenues:
Revenue	$ 139,476	$ 139,328
Advertising fees and related income
Revenues:
Revenue	116,970	117,198
Rental income
Revenues:
Revenue	28,932	29,028
Ice cream and other products
Revenues:
Revenue	23,947	20,733
Operating costs and expenses:
Cost of goods sold	18,148	16,640
Other revenues
Revenues:
Revenue	13,819	12,804
Occupancy expenses—franchised restaurants
Operating costs and expenses:
Cost of goods sold	$ 19,499	$ 19,475

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Other comprehensive loss, net:
Net income	$ 52,113	$ 52,323
Effect of foreign currency translation, net of deferred tax (benefit) expense of $(62) and $26 for the three months ended March 28, 2020 and March 30, 2019, respectively	(6,387)	(2,353)
Other, net	(591)	(173)
Total other comprehensive loss, net	(6,978)	(2,526)
Comprehensive income	$ 45,135	$ 49,797

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Statement of Comprehensive Income [Abstract]
Deferred tax effect, foreign currency translation	$ (62)	$ 26

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Cash flows from operating activities:
Net income	$ 52,113	$ 52,323
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	11,501	10,425
Amortization of debt issuance costs	1,237	1,281
Deferred income taxes	4,549	(5,447)
Provision for uncollectible accounts and notes receivable	3,693	689
Share-based compensation expense	3,365	3,607
Net income of equity method investments	(3,666)	(2,230)
Dividends received from equity method investments	589	3,777
Other, net	555	194
Change in operating assets and liabilities:
Accounts, notes, and other receivables, net	9,564	25,222
Prepaid income taxes, net	(8,357)	10,766
Prepaid expenses and other current assets	(12,917)	(6,967)
Accounts payable	4,970	(27,902)
Other current liabilities	(95,827)	(67,865)
Deferred revenue	(11,473)	(9,511)
Other, net	2,849	(4,354)
Net cash used in operating activities	(37,255)	(15,992)
Cash flows from investing activities:
Additions to property, equipment, and software	(6,145)	(1,946)
Other, net	(128)	(304)
Net cash used in investing activities	(6,273)	(2,250)
Cash flows from financing activities:
Borrowings under variable funding notes	116,000	0
Repayment of long-term debt	(7,787)	(7,912)
Dividends paid on common stock	(33,057)	(30,975)
Repurchases of common stock	(64,292)	(129)
Exercise of stock options	3,251	3,830
Other, net	(2,880)	(5,065)
Net cash provided by (used in) financing activities	11,235	(40,251)
Effect of exchange rates on cash, cash equivalents, and restricted cash	(641)	89
Decrease in cash, cash equivalents, and restricted cash	(32,934)	(58,404)
Cash, cash equivalents, and restricted cash, beginning of period	707,977	598,321
Cash, cash equivalents, and restricted cash, end of period	675,043	539,917
Supplemental cash flow information:
Cash paid for income taxes	22,406	13,571
Cash paid for interest	30,812	30,763
Noncash investing activities:
Property, equipment, and software included in accounts payable and other current liabilities	3,177	1,405
Leased assets obtained in exchange for operating lease liabilities, net	$ 5,069	$ 856

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common stock	Additional paid-in capital	Treasury stock, at cost	Accumulated deficit	Accumulated other comprehensive loss
Balance, shares at Dec. 29, 2018		82,437,000
Balance at Dec. 29, 2018	$ (712,797)	$ 82	$ 642,017	$ (1,060)	$ (1,338,709)	$ (15,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	52,323				52,323
Other comprehensive loss, net	(2,526)					(2,526)
Exercise of stock options, shares		84,000
Exercise of stock options	3,830	$ 0	3,830
Dividends paid on common stock	(30,975)		(30,975)
Share-based compensation expense, shares		143,000
Share-based compensation expense	3,607		3,606
Repurchases of common stock	(129)			(129)
Accelerated share repurchases of common stock			0
Retirement of treasury stock (shares)		(2,000)
Retirement of treasury stock	0	$ 0	(14)	129	(115)
Other, shares		1,000
Other	(4,626)		(138)	2,231	(2,257)
Balance, shares at Mar. 30, 2019		82,663,000
Balance at Mar. 30, 2019	$ (691,293)	$ 83	618,326	(3,291)	(1,288,758)	(17,653)
Balance, shares at Dec. 28, 2019	82,834,830	82,836,000
Balance at Dec. 28, 2019	$ (588,010)	$ 83	561,345	(64)	(1,129,565)	(19,809)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	52,113				52,113
Other comprehensive loss, net	(6,978)					(6,978)
Exercise of stock options, shares		66,000
Exercise of stock options	3,251		3,251
Dividends paid on common stock	(33,057)		(33,057)
Share-based compensation expense, shares		67,000
Share-based compensation expense	3,365		3,365
Repurchases of common stock	(64,292)			(64,292)
Retirement of treasury stock (shares)		(881,000)
Retirement of treasury stock	0	$ (1)	(5,615)	64,292	(58,676)
Other	$ (2,679)		(110)		(2,569)
Balance, shares at Mar. 28, 2020	82,087,373	82,088,000
Balance at Mar. 28, 2020	$ (636,287)	$ 82	$ 529,179	$ (64)	$ (1,138,697)	$ (26,787)

Description of Business and Org

Description of Business and Organization	3 Months Ended
	Mar. 28, 2020
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 franchise and license a system of both traditional and nontraditional quick service restaurants. Through our Dunkin’ brand, we franchise restaurants featuring coffee, espresso, donuts, bagels, breakfast sandwiches, and related products. Additionally, we license Dunkin’ brand products sold in certain retail outlets such as retail packaged coffee, Dunkin’ K-Cup® pods, and ready-to-drink bottled iced coffee. Through our Baskin-Robbins brand, we franchise restaurants featuring ice cream, frozen beverages, and related products. Additionally, we distribute Baskin-Robbins ice cream products to certain international markets for sale in Baskin-Robbins restaurants and certain retail outlets. 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.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 28, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	(a) Disaggregation of revenue Revenues are disaggregated by timing of revenue recognition related to contracts with customers (“ASC 606”) and reconciled to reportable segment revenues as follows (in thousands): Three months ended March 28, 2020 Dunkin' U.S. Baskin-Robbins U.S. Dunkin' International Baskin-Robbins International U.S. Advertising Funds Total reportable segment revenues Other (a) Total revenues Revenues recognized under ASC 606 Revenues recognized over time: Royalty income $ 117,855 6,237 5,046 1,698 — 130,836 2,903 133,739 Franchise fees 4,887 355 337 132 — 5,711 26 5,737 Advertising fees and related income — — — — 108,631 108,631 1,152 109,783 Other revenues 756 2,016 45 (1 ) — 2,816 10,320 13,136 Total revenues recognized over time 123,498 8,608 5,428 1,829 108,631 247,994 14,401 262,395 Revenues recognized at a point in time: Sales of ice cream and other products — 1,409 — 25,257 — 26,666 (2,719 ) 23,947 Other revenues 369 44 55 (10 ) — 458 225 683 Total revenues recognized at a point in time 369 1,453 55 25,247 — 27,124 (2,494 ) 24,630 Total revenues recognized under ASC 606 123,867 10,061 5,483 27,076 108,631 275,118 11,907 287,025 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 7,187 7,187 Rental income 27,923 783 — 226 — 28,932 — 28,932 Total revenues not subject to ASC 606 27,923 783 — 226 — 28,932 7,187 36,119 Total revenues $ 151,790 10,844 5,483 27,302 108,631 304,050 19,094 323,144 (a) Revenues reported as “Other” include revenues earned through certain licensing arrangements, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Additionally, the allocation of royalty income from sales of ice cream and other products is reported as “Other.” Three months ended March 30, 2019 Dunkin' U.S. Baskin-Robbins U.S. Dunkin' International Baskin-Robbins International U.S. Advertising Funds Total reportable segment revenues Other (a) Total revenues Revenues recognized under ASC 606 Revenues recognized over time: Royalty income $ 117,097 6,103 5,913 1,905 — 131,018 3,149 134,167 Franchise fees 3,626 312 865 358 — 5,161 — 5,161 Advertising fees and related income — — — — 108,642 108,642 1,176 109,818 Other revenues 710 2,163 4 — — 2,877 9,058 11,935 Total revenues recognized over time 121,433 8,578 6,782 2,263 108,642 247,698 13,383 261,081 Revenues recognized at a point in time: Sales of ice cream and other products — 671 — 23,075 — 23,746 (3,013 ) 20,733 Other revenues 464 68 69 21 — 622 247 869 Total revenues recognized at a point in time 464 739 69 23,096 — 24,368 (2,766 ) 21,602 Total revenues recognized under ASC 606 121,897 9,317 6,851 25,359 108,642 272,066 10,617 282,683 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 7,380 7,380 Rental income 27,848 960 — 220 — 29,028 — 29,028 Total revenues not subject to ASC 606 27,848 960 — 220 — 29,028 7,380 36,408 Total revenues $ 149,745 10,277 6,851 25,579 108,642 301,094 17,997 319,091 (a) Revenues reported as “Other” include revenues earned through certain licensing arrangements, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Additionally, the allocation of royalty income from sales of ice cream and other products is reported as “Other.” (b) Contract balances Information about receivables, contract assets, and deferred revenue subject to ASC 606 is as follows (in thousands): March 28, December 28, Balance Sheet Classification Receivables $ 102,297 86,104 Accounts receivable, net, Notes and other receivables, net, and Other assets Contract assets 5,132 4,894 Other assets Deferred revenue: Current $ 25,439 27,213 Deferred revenue—current Long-term 311,505 320,457 Deferred revenue—long term Total $ 336,944 347,670 Receivables relate primarily to payments due for royalties, franchise fees, advertising fees, sales of ice cream and other products, and licensing fees. Contract assets relate primarily to consideration paid to customers, including franchisee incentives, that exceeds the fixed consideration received for certain contracts, net of any revenue recognized. Deferred revenue primarily represents the Company’s remaining performance obligations under its franchise and license agreements for which consideration has been received or is receivable, and is generally recognized on a straight-line basis over the remaining term of the related agreement. The decrease in the deferred revenue balance as of March 28, 2020 was driven primarily by $9.6 million of revenues recognized that were included in the opening deferred revenue balance as of December 28, 2019 , as well as franchisee incentives provided during fiscal year 2020, offset by cash payments received or due in advance of satisfying our performance obligations. (c) Transaction price allocated to remaining performance obligations Estimated revenue expected to be recognized in the future related to performance obligations that are either unsatisfied or partially satisfied at March 28, 2020 is as follows (in thousands): Fiscal year: 2020 (a) $ 17,397 2021 19,080 2022 19,121 2023 19,123 2024 19,314 Thereafter 206,580 Total $ 300,615 (a) Represents the estimate for remainder of fiscal year 2020 which excludes the three months ended March 28, 2020. The estimated revenue in the table above does not contemplate future franchise renewals or new franchise agreements for restaurants for which a franchise agreement or store development agreement does not exist at March 28, 2020 . Additionally, the table above excludes $49.0 million of consideration allocated to restaurants that were not yet open at March 28, 2020

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 28, 2020
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 March 28, 2020 and the consolidated statements of operations, comprehensive income, stockholders' deficit, and cash flows for each of the three-month periods ended March 28, 2020 and March 30, 2019 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 28, 2019 , 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-month periods ended March 28, 2020 and March 30, 2019 reflect the results of operations for the 13-week periods ended on those dates. Operating results for the three-month period ended March 28, 2020 are not necessarily indicative of the results that may be expected for the fiscal year ending December 26, 2020 . (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. Cash, cash equivalents, and restricted cash within the consolidated balance sheets that are included in the consolidated statements of cash flows as of March 28, 2020 and December 28, 2019 were as follows (in thousands): March 28, December 28, Cash and cash equivalents $ 601,226 621,152 Restricted cash 72,793 85,644 Restricted cash, included in Other assets 1,024 1,181 Total cash, cash equivalents, and restricted cash $ 675,043 707,977 (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 the 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 March 28, 2020 and December 28, 2019 are summarized as follows (in thousands): March 28, 2020 December 28, 2019 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 10,228 10,228 12,367 12,367 Total assets $ 10,228 10,228 12,367 12,367 Liabilities: Deferred compensation liabilities $ 6,512 6,512 7,216 7,216 Total liabilities $ 6,512 6,512 7,216 7,216 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 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 total debt as of March 28, 2020 and December 28, 2019 were as follows (in thousands): March 28, 2020 December 28, 2019 Carrying value Estimated fair value Carrying value Estimated fair value Total debt $ 3,144,815 2,956,030 3,035,366 3,149,505 The estimated fair value of variable funding notes, which is included in the fair value of total debt, approximates carrying value due to the variable interest rate and short-term maturity of the variable funding notes. The estimated fair value of other debt is estimated primarily based on current market rates for debt with similar terms and remaining maturities or current midpoint prices for such debt. Judgment is required to develop these estimates. The estimated fair value of debt is classified within Level 2, as defined under U.S. GAAP. On March 11, 2020, the World Health Organization declared the outbreak of a novel coronavirus disease (“COVID-19”) as a pandemic. The estimated fair value of our debt decreased significantly during the three months ended March 28, 2020 and may continue to fluctuate based on market conditions and other factors as a result of COVID-19. (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, advertising fees, 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 March 28, 2020 and December 28, 2019 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 17% and 15% , respectively, of total accounts and notes receivable. No individual franchisee or master licensee accounted for more than 10% of total revenues for either of the three-month periods ended March 28, 2020 and March 30, 2019 . Additionally, the Company engages various third parties to manufacture and/or distribute certain Dunkin' and Baskin-Robbins products under licensing arrangements. As of March 28, 2020 , one of these third parties accounted for approximately 10% of total accounts and notes receivable. No individual third party accounted for more than 10% of total accounts and notes receivable as of December 28, 2019 . No individual third party accounted for more than 10% of total revenues for either of the three-month periods ended March 28, 2020 and March 30, 2019 . (f) Recent accounting pronouncements In June 2016, the Financial Accounting Standards Board (the “FASB”) issued new guidance for financial instruments which requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The Company adopted this new guidance in fiscal year 2020 using the modified retrospective transition method. The adoption of this guidance did not have a material impact on the Company's consolidated financial statements. The Company closely monitors the financial condition of our franchisees, licensees, and other third parties and estimates the allowance for credit losses based upon the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees, licensees, and other third parties as well as other factors, including those related to current market conditions and events. Included in the allowance for credit losses is a provision for uncollectible royalty, franchise fee, advertising fee, ice cream, and licensing fee receivables (see note 13 ). The Company also monitors its off-balance sheet exposures under its letters of credit and supply chain and other guarantees. None of these arrangements has or is likely to have a material effect on the Company’s results of operations, financial condition, revenues, expenses or liquidity. (g) Subsequent events Subsequent events have been evaluated up through the date that these consolidated financial statements were filed.

Debt

Debt	3 Months Ended
	Mar. 28, 2020
Debt Disclosure [Abstract]
Debt	Debt Debt at March 28, 2020 and December 28, 2019 consisted of the following (in thousands): March 28, December 28, 2017 Class A-2-I Notes $ 586,500 588,000 2017 Class A-2-II Notes 782,000 784,000 2019 Class A-2-I Notes 595,500 597,000 2019 Class A-2-II Notes 397,000 398,000 2019 Class A-2-III Notes 694,750 696,500 2019 Variable Funding Notes 116,000 — Other 1,212 1,250 Debt issuance costs, net of amortization (28,147 ) (29,384 ) Total debt, net 3,144,815 3,035,366 Less: current portion of debt 139,400 31,150 Long-term debt, net $ 3,005,415 3,004,216 The Company's outstanding debt as of March 28, 2020 included Series 2017-1 3.629% Fixed Rate Senior Secured Notes, Class A-2-I (the “2017 Class A-2-I Notes”), Series 2017-1 4.030% Fixed Rate Senior Secured Notes, Class A-2-II (the “2017 Class A-2-II Notes” and, together with the 2017 Class A-2-I Notes, the “2017 Class A-2 Notes”), Series 2019-1 3.787% Fixed Rate Senior Secured Notes, Class A-2-I (the “2019 Class A-2-I Notes”), Series 2019-1 4.021% Fixed Rate Senior Secured Notes, Class A-2-II (the “2019 Class A-2-II Notes”), and Series 2019-1 4.352% Fixed Rate Senior Secured Notes, Class A-2-III (the “2019 Class A-2-III Notes” and, together with the 2019 Class A-2-I Notes and 2019 Class A-2-II Notes, the “2019 Class A-2 Notes”) issued by DB Master Finance LLC (the “Master Issuer”), a limited-purpose, bankruptcy-remote, wholly-owned indirect subsidiary of DBGI. In addition, the Master Issuer issued Series 2019-1 Variable Funding Senior Secured Notes, Class A-1 (the “2019 Variable Funding Notes” and, together with the 2019 Class A-2 Notes, the “2019 Notes”), which allow for the issuance of up to $150.0 million of 2019 Variable Funding Notes and certain other credit instruments, including letters of credit. As of March 28, 2020, the Company had drawn $116.0 million under the 2019 Variable Funding Notes. No principal payments are required on the Company's outstanding debt 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 base indenture and related supplemental indentures, collectively, the “Indenture”), is less than or equal to 5.0 to 1.0. As of March 28, 2020, the Company's leverage ratio was less than 5.0 to 1.0. As such, the Company does not intend to make the next scheduled principal payment of $7.8 million in May 2020. The Company has classified payments that are expected to be made within the next twelve month period as current portion of debt in the consolidated balance sheet. On March 16, 2020, the Company borrowed $116.0 million against the 2019 Variable Funding Notes as a precautionary measure given the market uncertainty arising from COVID-19 and to further strengthen financial flexibility. Borrowings under the 2019 Variable Funding Notes bear interest at a rate equal to a LIBOR rate plus 1.50% . As of each of March 28, 2020 and December 28, 2019 , $33.1 million of letters of credit were also outstanding against the 2019 Variable Funding Notes, which related primarily to interest reserves required under the Indenture. There were no amounts drawn down on these letters of credit as of March 28, 2020 or December 28, 2019 . The 2017 Class A-2 Notes and 2019 Notes were each 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 2017 Class A-2 Notes and 2019 Notes and that pledged substantially all of their assets to secure the 2017 Class A-2 Notes and 2019 Notes.

Other Current Liabilities

Other Current Liabilities	3 Months Ended
	Mar. 28, 2020
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other current liabilities Other current liabilities consisted of the following (in thousands): March 28, December 28, Gift card/certificate liability $ 179,844 248,082 Accrued payroll and benefits 15,079 27,208 Accrued interest 13,057 13,086 Other current liabilities—advertising funds 42,130 48,089 Franchisee profit-sharing liability 6,079 14,184 Other 34,129 35,401 Total other current liabilities $ 290,318 386,050 The franchisee profit-sharing liability represents amounts owed to franchisees from the net profits primarily on the sale of Dunkin’ K-Cup® pods, retail packaged coffee, and ready-to-drink bottled iced coffee in certain retail outlets.

Segment Information

Segment Information	3 Months Ended
	Mar. 28, 2020
Segment Reporting [Abstract]
Segment Information	Segment information The Company is strategically aligned into two global brands, Dunkin’ and Baskin-Robbins, which are further segregated between U.S. operations and international operations. Additionally, the Company administers and directs the development of all advertising and promotional programs in the U.S. As such, the Company has determined that it has five reportable segments: Dunkin’ U.S., Baskin-Robbins U.S., Dunkin’ International, Baskin-Robbins International, and U.S. Advertising Funds. Dunkin’ U.S., Baskin-Robbins U.S., and Dunkin’ 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’ U.S. also derives revenue through rental income. Baskin-Robbins International primarily derives its revenues from sales of ice cream products, as well as royalty income and franchise fees. U.S. Advertising Funds primarily derive revenues through continuing advertising fees from Dunkin’ and Baskin-Robbins franchisees. The operating results of each segment are regularly reviewed and evaluated separately by the Company’s senior management, which includes, but is not limited to, the chief executive officer. Senior management primarily evaluates the performance of its segments and allocates resources to them based on operating income adjusted for amortization of intangible assets, long-lived asset impairment charges, and certain non-recurring, 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 and sales of Dunkin’ branded ready-to-drink bottled iced coffee and retail packaged coffee, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Revenues by segment were as follows (in thousands): Revenues Three months ended March 28, March 30, Dunkin’ U.S. $ 151,790 149,745 Baskin-Robbins U.S. 10,844 10,277 Dunkin’ International 5,483 6,851 Baskin-Robbins International 27,302 25,579 U.S. Advertising Funds 108,631 108,642 Total reportable segment revenues 304,050 301,094 Other 19,094 17,997 Total revenues $ 323,144 319,091 Amounts included in “Corporate and other” 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 March 28, March 30, Dunkin’ U.S. $ 109,306 111,034 Baskin-Robbins U.S. 6,609 6,323 Dunkin’ International 3,491 4,831 Baskin-Robbins International 9,448 7,802 U.S. Advertising Funds — — Total reportable segments 128,854 129,990 Corporate and other (22,876 ) (23,662 ) Interest expense, net (29,982 ) (30,298 ) Amortization of other intangible assets (4,592 ) (4,633 ) Long-lived asset impairment charges (74 ) (323 ) Other loss, net (670 ) (4 ) Income before income taxes $ 70,660 71,070 Net income of equity method investments is included in segment profit for the Dunkin’ International and Baskin-Robbins International reportable segments. Amounts reported as “Other” in the 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 March 28, March 30, Dunkin’ International $ (125 ) (140 ) Baskin-Robbins International 3,407 1,717 Total reportable segments 3,282 1,577 Other 384 653 Total net income of equity method investments $ 3,666 2,230

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit)	3 Months Ended
	Mar. 28, 2020
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ deficit (a) Treasury stock During the three months ended March 28, 2020 , the Company repurchased a total of 880,933 shares of common stock in the open market for total consideration of $64.3 million . The Company accounts for treasury stock under the cost method based on the cost of the shares on the dates of repurchase plus any direct costs incurred. During the three months ended March 28, 2020 , the Company retired 880,933 shares of treasury stock repurchased in the open market. The repurchase and retirement of these shares of treasury stock resulted in a decrease in additional paid-in capital of $5.6 million and an increase in accumulated deficit of $58.7 million . (b) Equity incentive plans During the three months ended March 28, 2020 , the Company granted stock options to purchase 681,862 shares of common stock and 42,628 restricted stock units (“RSUs”) to certain employees. The stock options 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 $75.80 per share and had a weighted-average grant-date fair value of $11.55 per share. The RSUs granted to employees generally vest in equal annual amounts over a three -year period subsequent to the grant date and had a weighted-average grant-date fair value of $72.74 per unit. In addition, the Company granted 45,964 performance stock units (“PSUs”) to certain employees during the three months ended March 28, 2020 . These PSUs are generally eligible to cliff-vest approximately three years from the grant date. Of the total PSUs granted, 21,225 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 stockholders during the performance period measured against the companies in the S&P 500 Composite Index (“TSR PSUs”). The remaining 24,739 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 $81.64 per unit. 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 had a weighted-average grant-date fair value of $72.95 per unit. 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 $3.4 million and $3.6 million for the three months ended March 28, 2020 and March 30, 2019 , respectively, and was included in general and administrative expenses 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 Other Accumulated other comprehensive loss Balance as of December 28, 2019 $ (18,841 ) (968 ) (19,809 ) Other comprehensive loss, net (6,387 ) (591 ) (6,978 ) Balance as of March 28, 2020 $ (25,228 ) (1,559 ) (26,787 ) (d) Dividends The Company paid a quarterly dividend of $0.4025 per share of common stock on March 18, 2020 , totaling approximately $33.1 million . On April 30, 2020 , the Company announced that its board of directors had suspended the Company's regular dividend program in response to the uncertainty arising from the COVID-19 pandemic. The board of directors remains committed to paying dividends over the long term and expects to reinstitute the program when it is appropriate to do so.

Earnings per Share

Earnings per Share	3 Months Ended
	Mar. 28, 2020
Earnings Per Share [Abstract]
Earnings per Share	Earnings per share The computation of basic and diluted earnings per share of common stock is as follows (in thousands, except for share and per share data): Three months ended March 28, March 30, Net income—basic and diluted $ 52,113 52,323 Weighted-average number of shares of common stock: Common—basic 82,675,487 82,620,759 Common—diluted 83,222,485 83,432,042 Earnings per share of common stock: Common—basic $ 0.63 0.63 Common—diluted 0.63 0.63 The weighted-average number of shares of common stock in the common diluted earnings per share calculation includes the dilutive effect of 546,998 and 811,283 equity awards for the three months ended March 28, 2020 and March 30, 2019 , respectively, using the treasury stock method. The weighted-average number of shares of common stock in the common diluted earnings per share calculation for all periods excludes all contingently issuable equity awards outstanding for which the contingent vesting criteria were not yet met as of the fiscal period end. As of March 28, 2020 and March 30, 2019 , there were 24,282 and 42,888 shares, respectively, related to equity awards 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 shares of common stock in the common diluted earnings per share calculation excludes 1,353,798 and 670,944 equity awards for the three months ended March 28, 2020 and March 30, 2019 , respectively, as they would be antidilutive.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 28, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and contingencies (a) S upply chain guarantees The Company has entered into various agreements with suppliers of franchisee products, the majority of which contain guarantees by the Company related to franchisees' purchases of certain volumes of products over specified periods. The Company's guarantees decrease as franchisees purchase products over their respective terms of the agreements. The guarantees have varying terms, many of which are one year or less, and the latest of which expires in 2022. As of March 28, 2020 and December 28, 2019 , the Company was contingently liable under such supply chain agreements for approximately $80.3 million and $100.9 million , respectively. 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, the Company accrued an inconsequential amount of reserves related to supply chain guarantees as of March 28, 2020 and December 28, 2019 . (b) Letters of credit As of each of March 28, 2020 and December 28, 2019 , the Company had standby letters of credit outstanding for a total of $33.1 million . There were no amounts drawn down on these letters of credit as of December 28, 2019 . (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 each of March 28, 2020 and December 28, 2019 , an inconsequential amount was accrued related to outstanding litigation.

Related-Party Transactions

Related-Party Transactions	3 Months Ended
	Mar. 28, 2020
Related Party Transactions [Abstract]
Related-Party Transactions	Related-party transactions The Company recognized revenues from its equity method investees, consisting of royalty income and sales of ice cream and other products, as follows (in thousands): Three months ended March 28, March 30, B-R 31 Ice Cream Company., Ltd. $ 285 340 BR-Korea Co., Ltd. 1,164 1,183 Palm Oasis Ventures Pty. Ltd. 533 435 $ 1,982 1,958 As of March 28, 2020 and December 28, 2019 , the Company had $3.2 million and $3.7 million , respectively, of receivables from its equity method investees, which were recorded in accounts receivable, net of allowances, in the consolidated balance sheets. The Company made net payments to its equity method investees totaling approximately $1.3 million and $1.1 million during the three months ended March 28, 2020 and March 30, 2019 , respectively, primarily for the purchase of ice cream products.

Advertising Funds

Advertising Funds	3 Months Ended
	Mar. 28, 2020
Segment Reporting [Abstract]
Advertising funds	Advertising funds Assets and liabilities of the advertising funds, which are restricted in their use, included in the consolidated balance sheets were as follows (in thousands): March 28, December 28, Accounts receivable, net of allowances $ 24,956 20,194 Notes and other receivables, net of allowances 203 1,133 Prepaid income taxes 168 79 Prepaid expenses and other current assets 14,985 10,255 Total current assets 40,312 31,661 Property, equipment, and software, net 16,681 17,125 Operating lease assets 4,127 4,262 Other assets 805 1,126 Total assets $ 61,925 54,174 Operating lease liabilities—current $ 523 1,932 Accounts payable 64,887 69,232 Deferred revenue—current (a) (722 ) (722 ) Other current liabilities 42,130 48,089 Total current liabilities 106,818 118,531 Operating lease liabilities—long-term 2,095 2,241 Deferred revenue—long-term (a) (5,872 ) (6,053 ) Other long-term liabilities 1,954 — Total liabilities $ 104,995 114,719 (a) Amounts represent franchisee incentives that have been deferred and are being recognized over the terms of the respective franchise agreements.

Leases

Leases	3 Months Ended
	Mar. 28, 2020
Leases [Abstract]
Leases	Leases The Company is party as a lessor and/or lessee to various leases for restaurants and other properties, including land and buildings, as well as leases for office equipment and automobiles. In addition, the Company has leased and subleased land and buildings to others, primarily franchisees. Rental income consisted of the following (in thousands): Three months ended March 28, March 30, Rental income—operating leases $ 18,523 18,760 Variable rental income 10,409 10,268 Rental income $ 28,932 29,028

Allowances for Accounts and Not

Allowances for Accounts and Notes Receivable Allowances for Accounts and Notes Receivable	3 Months Ended
	Mar. 28, 2020
Receivables [Abstract]
Allowances for Accounts and Notes Receivable	Allowances for accounts and notes receivable The changes in the allowances for accounts and notes receivable were as follows (in thousands): Allowance for expected credit losses, excluding lease receivables (a) Allowance for lease receivables Total (b) Balance at December 28, 2019 $ 7,742 1,108 8,850 Provision for uncollectible accounts and notes receivable, net 1,958 1,735 3,693 Write-offs and other 51 (11 ) 40 Balance at March 28, 2020 $ 9,751 2,832 12,583 (a) Balance primarily consists of allowances recorded on receivables arising from contracts with customers under ASC 606. (b) Balance is included in accounts receivable, net; notes and other receivables, net; and other assets in the consolidated balance sheets.

COVID-19 Pandemic

COVID-19 Pandemic	3 Months Ended
	Mar. 28, 2020
Unusual or Infrequent Items, or Both [Abstract]
COVID-19 Pandemic	COVID-19 Pandemic On March 11, 2020, the World Health Organization declared the outbreak of COVID-19 as a pandemic. The pandemic had an unfavorable impact on the Company’s business, financial condition, and results of operations for the three months ended March 28, 2020, including temporary closures of restaurants and decreased traffic. In response to the ongoing COVID-19 pandemic, the Company has taken a series of actions to preserve financial flexibility and support franchisees during this time of uncertainty, including temporarily extending payment terms for royalties and advertising fees for franchisees in the U.S. and Canada from 12 to 45 days through mid-May to provide them with more financial flexibility to better support their employees and guests. In addition, the Company waived up to one month of rental payments and allowed franchisees to defer two months of rent on the approximately 900 properties leased by the Company to franchisees. While it is not possible at this time to estimate the nature and timing of the impact that the pandemic could have on our business due to numerous uncertainties, the continued spread of COVID-19 and the measures taken by local and national governments are expected to continue to disrupt our operations and may also impact supply chain, resulting in an adverse impact on our business, financial condition, and results of operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 28, 2020
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
Unaudited Financial Statements	Unaudited consolidated financial statements The consolidated balance sheet as of March 28, 2020 and the consolidated statements of operations, comprehensive income, stockholders' deficit, and cash flows for each of the three-month periods ended March 28, 2020 and March 30, 2019 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 28, 2019 , 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-month periods ended March 28, 2020 and March 30, 2019 reflect the results of operations for the 13-week periods ended on those dates. Operating results for the three-month period ended March 28, 2020 are not necessarily indicative of the results that may be expected for the fiscal year ending December 26, 2020 .
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. Cash, cash equivalents, and restricted cash within the consolidated balance sheets that are included in the consolidated statements of cash flows as of March 28, 2020 and December 28, 2019 were as follows (in thousands): March 28, December 28, Cash and cash equivalents $ 601,226 621,152 Restricted cash 72,793 85,644 Restricted cash, included in Other assets 1,024 1,181 Total cash, cash equivalents, and restricted cash $ 675,043 707,977
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 the 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 March 28, 2020 and December 28, 2019 are summarized as follows (in thousands): March 28, 2020 December 28, 2019 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 10,228 10,228 12,367 12,367 Total assets $ 10,228 10,228 12,367 12,367 Liabilities: Deferred compensation liabilities $ 6,512 6,512 7,216 7,216 Total liabilities $ 6,512 6,512 7,216 7,216 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 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 total debt as of March 28, 2020 and December 28, 2019 were as follows (in thousands): March 28, 2020 December 28, 2019 Carrying value Estimated fair value Carrying value Estimated fair value Total debt $ 3,144,815 2,956,030 3,035,366 3,149,505 The estimated fair value of variable funding notes, which is included in the fair value of total debt, approximates carrying value due to the variable interest rate and short-term maturity of the variable funding notes. The estimated fair value of other debt is estimated primarily based on current market rates for debt with similar terms and remaining maturities or current midpoint prices for such debt. Judgment is required to develop these estimates. The estimated fair value of debt is classified within Level 2, as defined under U.S. GAAP. On March 11, 2020, the World Health Organization declared the outbreak of a novel coronavirus disease (“COVID-19”) as a pandemic. The estimated fair value of our debt decreased significantly during the three months ended March 28, 2020 and may continue to fluctuate based on market conditions and other factors as a result of COVID-19.
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, advertising fees, 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 March 28, 2020 and December 28, 2019 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 17% and 15% , respectively, of total accounts and notes receivable. No individual franchisee or master licensee accounted for more than 10% of total revenues for either of the three-month periods ended March 28, 2020 and March 30, 2019 . Additionally, the Company engages various third parties to manufacture and/or distribute certain Dunkin' and Baskin-Robbins products under licensing arrangements. As of March 28, 2020 , one of these third parties accounted for approximately 10% of total accounts and notes receivable. No individual third party accounted for more than 10% of total accounts and notes receivable as of December 28, 2019 . No individual third party accounted for more than 10% of total revenues for either of the three-month periods ended March 28, 2020 and March 30, 2019 .
Recent Accounting Pronouncements	Recent accounting pronouncements In June 2016, the Financial Accounting Standards Board (the “FASB”) issued new guidance for financial instruments which requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The Company adopted this new guidance in fiscal year 2020 using the modified retrospective transition method. The adoption of this guidance did not have a material impact on the Company's consolidated financial statements. The Company closely monitors the financial condition of our franchisees, licensees, and other third parties and estimates the allowance for credit losses based upon the lifetime expected loss on receivables. These estimates are based on historical collection experience with our franchisees, licensees, and other third parties as well as other factors, including those related to current market conditions and events. Included in the allowance for credit losses is a provision for uncollectible royalty, franchise fee, advertising fee, ice cream, and licensing fee receivables (see note 13 ). The Company also monitors its off-balance sheet exposures under its letters of credit and supply chain and other guarantees. None of these arrangements has or is likely to have a material effect on the Company’s results of operations, financial condition, revenues, expenses or liquidity.
Subsequent Events	Subsequent events Subsequent events have been evaluated up through the date that these consolidated financial statements were filed.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 28, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue	Revenues are disaggregated by timing of revenue recognition related to contracts with customers (“ASC 606”) and reconciled to reportable segment revenues as follows (in thousands): Three months ended March 28, 2020 Dunkin' U.S. Baskin-Robbins U.S. Dunkin' International Baskin-Robbins International U.S. Advertising Funds Total reportable segment revenues Other (a) Total revenues Revenues recognized under ASC 606 Revenues recognized over time: Royalty income $ 117,855 6,237 5,046 1,698 — 130,836 2,903 133,739 Franchise fees 4,887 355 337 132 — 5,711 26 5,737 Advertising fees and related income — — — — 108,631 108,631 1,152 109,783 Other revenues 756 2,016 45 (1 ) — 2,816 10,320 13,136 Total revenues recognized over time 123,498 8,608 5,428 1,829 108,631 247,994 14,401 262,395 Revenues recognized at a point in time: Sales of ice cream and other products — 1,409 — 25,257 — 26,666 (2,719 ) 23,947 Other revenues 369 44 55 (10 ) — 458 225 683 Total revenues recognized at a point in time 369 1,453 55 25,247 — 27,124 (2,494 ) 24,630 Total revenues recognized under ASC 606 123,867 10,061 5,483 27,076 108,631 275,118 11,907 287,025 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 7,187 7,187 Rental income 27,923 783 — 226 — 28,932 — 28,932 Total revenues not subject to ASC 606 27,923 783 — 226 — 28,932 7,187 36,119 Total revenues $ 151,790 10,844 5,483 27,302 108,631 304,050 19,094 323,144 (a) Revenues reported as “Other” include revenues earned through certain licensing arrangements, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Additionally, the allocation of royalty income from sales of ice cream and other products is reported as “Other.” Three months ended March 30, 2019 Dunkin' U.S. Baskin-Robbins U.S. Dunkin' International Baskin-Robbins International U.S. Advertising Funds Total reportable segment revenues Other (a) Total revenues Revenues recognized under ASC 606 Revenues recognized over time: Royalty income $ 117,097 6,103 5,913 1,905 — 131,018 3,149 134,167 Franchise fees 3,626 312 865 358 — 5,161 — 5,161 Advertising fees and related income — — — — 108,642 108,642 1,176 109,818 Other revenues 710 2,163 4 — — 2,877 9,058 11,935 Total revenues recognized over time 121,433 8,578 6,782 2,263 108,642 247,698 13,383 261,081 Revenues recognized at a point in time: Sales of ice cream and other products — 671 — 23,075 — 23,746 (3,013 ) 20,733 Other revenues 464 68 69 21 — 622 247 869 Total revenues recognized at a point in time 464 739 69 23,096 — 24,368 (2,766 ) 21,602 Total revenues recognized under ASC 606 121,897 9,317 6,851 25,359 108,642 272,066 10,617 282,683 Revenues not subject to ASC 606 Advertising fees and related income — — — — — — 7,380 7,380 Rental income 27,848 960 — 220 — 29,028 — 29,028 Total revenues not subject to ASC 606 27,848 960 — 220 — 29,028 7,380 36,408 Total revenues $ 149,745 10,277 6,851 25,579 108,642 301,094 17,997 319,091 (a) Revenues reported as “Other” include revenues earned through certain licensing arrangements, revenues generated from online training programs for franchisees, advertising fees and related income from international advertising funds, and breakage and other revenue related to the gift card program, all of which are not allocated to a specific segment. Additionally, the allocation of royalty income from sales of ice cream and other products is reported as “Other.”
Contract balances	Information about receivables, contract assets, and deferred revenue subject to ASC 606 is as follows (in thousands): March 28, December 28, Balance Sheet Classification Receivables $ 102,297 86,104 Accounts receivable, net, Notes and other receivables, net, and Other assets Contract assets 5,132 4,894 Other assets Deferred revenue: Current $ 25,439 27,213 Deferred revenue—current Long-term 311,505 320,457 Deferred revenue—long term Total $ 336,944 347,670
Estimated revenue expected to be recognized in the future related to performance obligations	Estimated revenue expected to be recognized in the future related to performance obligations that are either unsatisfied or partially satisfied at March 28, 2020 is as follows (in thousands): Fiscal year: 2020 (a) $ 17,397 2021 19,080 2022 19,121 2023 19,123 2024 19,314 Thereafter 206,580 Total $ 300,615 (a) Represents the estimate for remainder of fiscal year 2020 which excludes the three months ended March 28, 2020.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 28, 2020
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
Schedule of cash, cash equivalents and restricted cash	Cash, cash equivalents, and restricted cash within the consolidated balance sheets that are included in the consolidated statements of cash flows as of March 28, 2020 and December 28, 2019 were as follows (in thousands): March 28, December 28, Cash and cash equivalents $ 601,226 621,152 Restricted cash 72,793 85,644 Restricted cash, included in Other assets 1,024 1,181 Total cash, cash equivalents, and restricted cash $ 675,043 707,977
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 March 28, 2020 and December 28, 2019 are summarized as follows (in thousands): March 28, 2020 December 28, 2019 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 10,228 10,228 12,367 12,367 Total assets $ 10,228 10,228 12,367 12,367 Liabilities: Deferred compensation liabilities $ 6,512 6,512 7,216 7,216 Total liabilities $ 6,512 6,512 7,216 7,216
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	The carrying value and estimated fair value of total debt as of March 28, 2020 and December 28, 2019 were as follows (in thousands): March 28, 2020 December 28, 2019 Carrying value Estimated fair value Carrying value Estimated fair value Total debt $ 3,144,815 2,956,030 3,035,366 3,149,505

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 28, 2020
Debt Disclosure [Abstract]
Schedule of Debt	Debt at March 28, 2020 and December 28, 2019 consisted of the following (in thousands): March 28, December 28, 2017 Class A-2-I Notes $ 586,500 588,000 2017 Class A-2-II Notes 782,000 784,000 2019 Class A-2-I Notes 595,500 597,000 2019 Class A-2-II Notes 397,000 398,000 2019 Class A-2-III Notes 694,750 696,500 2019 Variable Funding Notes 116,000 — Other 1,212 1,250 Debt issuance costs, net of amortization (28,147 ) (29,384 ) Total debt, net 3,144,815 3,035,366 Less: current portion of debt 139,400 31,150 Long-term debt, net $ 3,005,415 3,004,216

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	3 Months Ended
	Mar. 28, 2020
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other current liabilities consisted of the following (in thousands): March 28, December 28, Gift card/certificate liability $ 179,844 248,082 Accrued payroll and benefits 15,079 27,208 Accrued interest 13,057 13,086 Other current liabilities—advertising funds 42,130 48,089 Franchisee profit-sharing liability 6,079 14,184 Other 34,129 35,401 Total other current liabilities $ 290,318 386,050

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 28, 2020
Segment Reporting [Abstract]
Revenues by Segment	Revenues by segment were as follows (in thousands): Revenues Three months ended March 28, March 30, Dunkin’ U.S. $ 151,790 149,745 Baskin-Robbins U.S. 10,844 10,277 Dunkin’ International 5,483 6,851 Baskin-Robbins International 27,302 25,579 U.S. Advertising Funds 108,631 108,642 Total reportable segment revenues 304,050 301,094 Other 19,094 17,997 Total revenues $ 323,144 319,091
Segment Profit by Segment	Segment profit by segment was as follows (in thousands): Segment profit Three months ended March 28, March 30, Dunkin’ U.S. $ 109,306 111,034 Baskin-Robbins U.S. 6,609 6,323 Dunkin’ International 3,491 4,831 Baskin-Robbins International 9,448 7,802 U.S. Advertising Funds — — Total reportable segments 128,854 129,990 Corporate and other (22,876 ) (23,662 ) Interest expense, net (29,982 ) (30,298 ) Amortization of other intangible assets (4,592 ) (4,633 ) Long-lived asset impairment charges (74 ) (323 ) Other loss, net (670 ) (4 ) Income before income taxes $ 70,660 71,070
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 March 28, March 30, Dunkin’ International $ (125 ) (140 ) Baskin-Robbins International 3,407 1,717 Total reportable segments 3,282 1,577 Other 384 653 Total net income of equity method investments $ 3,666 2,230 Assets and liabilities of the advertising funds, which are restricted in their use, included in the consolidated balance sheets were as follows (in thousands): March 28, December 28, Accounts receivable, net of allowances $ 24,956 20,194 Notes and other receivables, net of allowances 203 1,133 Prepaid income taxes 168 79 Prepaid expenses and other current assets 14,985 10,255 Total current assets 40,312 31,661 Property, equipment, and software, net 16,681 17,125 Operating lease assets 4,127 4,262 Other assets 805 1,126 Total assets $ 61,925 54,174 Operating lease liabilities—current $ 523 1,932 Accounts payable 64,887 69,232 Deferred revenue—current (a) (722 ) (722 ) Other current liabilities 42,130 48,089 Total current liabilities 106,818 118,531 Operating lease liabilities—long-term 2,095 2,241 Deferred revenue—long-term (a) (5,872 ) (6,053 ) Other long-term liabilities 1,954 — Total liabilities $ 104,995 114,719 (a) Amounts represent franchisee incentives that have been deferred and are being recognized over the terms of the respective franchise agreements.

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests (Tables)	3 Months Ended
	Mar. 28, 2020
Stockholders' Equity Note [Abstract]
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 Other Accumulated other comprehensive loss Balance as of December 28, 2019 $ (18,841 ) (968 ) (19,809 ) Other comprehensive loss, net (6,387 ) (591 ) (6,978 ) Balance as of March 28, 2020 $ (25,228 ) (1,559 ) (26,787 )

Earnings per Share (Tables)

Earnings per Share (Tables)	3 Months Ended
	Mar. 28, 2020
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Common Share	The computation of basic and diluted earnings per share of common stock is as follows (in thousands, except for share and per share data): Three months ended March 28, March 30, Net income—basic and diluted $ 52,113 52,323 Weighted-average number of shares of common stock: Common—basic 82,675,487 82,620,759 Common—diluted 83,222,485 83,432,042 Earnings per share of common stock: Common—basic $ 0.63 0.63 Common—diluted 0.63 0.63

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	3 Months Ended
	Mar. 28, 2020
Related Party Transactions [Abstract]
Related Party Transactions	The Company recognized revenues from its equity method investees, consisting of royalty income and sales of ice cream and other products, as follows (in thousands): Three months ended March 28, March 30, B-R 31 Ice Cream Company., Ltd. $ 285 340 BR-Korea Co., Ltd. 1,164 1,183 Palm Oasis Ventures Pty. Ltd. 533 435 $ 1,982 1,958

Advertising Funds (Tables)

Advertising Funds (Tables)	3 Months Ended
	Mar. 28, 2020
Segment Reporting [Abstract]
Assets and Liabilities of Adverting Funds	Net income of equity method investments by reportable segment was as follows (in thousands): Net income (loss) of equity method investments Three months ended March 28, March 30, Dunkin’ International $ (125 ) (140 ) Baskin-Robbins International 3,407 1,717 Total reportable segments 3,282 1,577 Other 384 653 Total net income of equity method investments $ 3,666 2,230 Assets and liabilities of the advertising funds, which are restricted in their use, included in the consolidated balance sheets were as follows (in thousands): March 28, December 28, Accounts receivable, net of allowances $ 24,956 20,194 Notes and other receivables, net of allowances 203 1,133 Prepaid income taxes 168 79 Prepaid expenses and other current assets 14,985 10,255 Total current assets 40,312 31,661 Property, equipment, and software, net 16,681 17,125 Operating lease assets 4,127 4,262 Other assets 805 1,126 Total assets $ 61,925 54,174 Operating lease liabilities—current $ 523 1,932 Accounts payable 64,887 69,232 Deferred revenue—current (a) (722 ) (722 ) Other current liabilities 42,130 48,089 Total current liabilities 106,818 118,531 Operating lease liabilities—long-term 2,095 2,241 Deferred revenue—long-term (a) (5,872 ) (6,053 ) Other long-term liabilities 1,954 — Total liabilities $ 104,995 114,719 (a) Amounts represent franchisee incentives that have been deferred and are being recognized over the terms of the respective franchise agreements.

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 28, 2020
Leases [Abstract]
Lease, Cost	Rental income consisted of the following (in thousands): Three months ended March 28, March 30, Rental income—operating leases $ 18,523 18,760 Variable rental income 10,409 10,268 Rental income $ 28,932 29,028

Allowances for Accounts and N_2

Allowances for Accounts and Notes Receivable (Tables)	3 Months Ended
	Mar. 28, 2020
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	The changes in the allowances for accounts and notes receivable were as follows (in thousands): Allowance for expected credit losses, excluding lease receivables (a) Allowance for lease receivables Total (b) Balance at December 28, 2019 $ 7,742 1,108 8,850 Provision for uncollectible accounts and notes receivable, net 1,958 1,735 3,693 Write-offs and other 51 (11 ) 40 Balance at March 28, 2020 $ 9,751 2,832 12,583 (a) Balance primarily consists of allowances recorded on receivables arising from contracts with customers under ASC 606. (b) Balance is included in accounts receivable, net; notes and other receivables, net; and other assets in the consolidated balance sheets.

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) $ in Thousands	Mar. 28, 2020USD ($)
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation	$ 300,615
Restaurants, Not Yet Open [Member]
Disaggregation of Revenue [Line Items]
Revenue, remaining performance obligation	$ 49,000

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 323,144	$ 319,091
Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	304,050	301,094
Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	19,094	17,997
United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	151,790	149,745
United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	10,844	10,277
United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	108,631	108,642
International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	5,483	6,851
International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	27,302	25,579
Other revenues
Disaggregation of Revenue [Line Items]
Revenue	13,819	12,804
Rental income
Disaggregation of Revenue [Line Items]
Revenue	28,932	29,028
Calculated under Revenue Guidance in Effect before Topic 606
Disaggregation of Revenue [Line Items]
Revenue	36,119	36,408
Calculated under Revenue Guidance in Effect before Topic 606 | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	28,932	29,028
Calculated under Revenue Guidance in Effect before Topic 606 | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	7,187	7,380
Calculated under Revenue Guidance in Effect before Topic 606 | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	27,923	27,848
Calculated under Revenue Guidance in Effect before Topic 606 | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	783	960
Calculated under Revenue Guidance in Effect before Topic 606 | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	226	220
Calculated under Revenue Guidance in Effect before Topic 606 | Advertising fees and related income
Disaggregation of Revenue [Line Items]
Revenue	7,187	7,380
Calculated under Revenue Guidance in Effect before Topic 606 | Advertising fees and related income | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Advertising fees and related income | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	7,187	7,380
Calculated under Revenue Guidance in Effect before Topic 606 | Advertising fees and related income | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Advertising fees and related income | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Advertising fees and related income | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Advertising fees and related income | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Advertising fees and related income | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Rental income
Disaggregation of Revenue [Line Items]
Revenue	28,932	29,028
Calculated under Revenue Guidance in Effect before Topic 606 | Rental income | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	28,932	29,028
Calculated under Revenue Guidance in Effect before Topic 606 | Rental income | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Rental income | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	27,923	27,848
Calculated under Revenue Guidance in Effect before Topic 606 | Rental income | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	783	960
Calculated under Revenue Guidance in Effect before Topic 606 | Rental income | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Rental income | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	0	0
Calculated under Revenue Guidance in Effect before Topic 606 | Rental income | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	226	220
Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Revenue	287,025	282,683
Accounting Standards Update 2014-09 | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	275,118	272,066
Accounting Standards Update 2014-09 | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	11,907	10,617
Accounting Standards Update 2014-09 | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	123,867	121,897
Accounting Standards Update 2014-09 | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	10,061	9,317
Accounting Standards Update 2014-09 | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	108,631	108,642
Accounting Standards Update 2014-09 | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	5,483	6,851
Accounting Standards Update 2014-09 | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	27,076	25,359
Revenues recognized over time: | Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Revenue	262,395	261,081
Revenues recognized over time: | Accounting Standards Update 2014-09 | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	247,994	247,698
Revenues recognized over time: | Accounting Standards Update 2014-09 | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	14,401	13,383
Revenues recognized over time: | Accounting Standards Update 2014-09 | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	123,498	121,433
Revenues recognized over time: | Accounting Standards Update 2014-09 | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	8,608	8,578
Revenues recognized over time: | Accounting Standards Update 2014-09 | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	108,631	108,642
Revenues recognized over time: | Accounting Standards Update 2014-09 | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	5,428	6,782
Revenues recognized over time: | Accounting Standards Update 2014-09 | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	1,829	2,263
Revenues recognized over time: | Accounting Standards Update 2014-09 | Royalty income
Disaggregation of Revenue [Line Items]
Revenue	133,739	134,167
Revenues recognized over time: | Accounting Standards Update 2014-09 | Royalty income | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	130,836	131,018
Revenues recognized over time: | Accounting Standards Update 2014-09 | Royalty income | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	2,903	3,149
Revenues recognized over time: | Accounting Standards Update 2014-09 | Royalty income | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	117,855	117,097
Revenues recognized over time: | Accounting Standards Update 2014-09 | Royalty income | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	6,237	6,103
Revenues recognized over time: | Accounting Standards Update 2014-09 | Royalty income | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized over time: | Accounting Standards Update 2014-09 | Royalty income | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	5,046	5,913
Revenues recognized over time: | Accounting Standards Update 2014-09 | Royalty income | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	1,698	1,905
Revenues recognized over time: | Accounting Standards Update 2014-09 | Franchise fees
Disaggregation of Revenue [Line Items]
Revenue	5,737	5,161
Revenues recognized over time: | Accounting Standards Update 2014-09 | Franchise fees | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	5,711	5,161
Revenues recognized over time: | Accounting Standards Update 2014-09 | Franchise fees | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	26	0
Revenues recognized over time: | Accounting Standards Update 2014-09 | Franchise fees | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	4,887	3,626
Revenues recognized over time: | Accounting Standards Update 2014-09 | Franchise fees | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	355	312
Revenues recognized over time: | Accounting Standards Update 2014-09 | Franchise fees | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized over time: | Accounting Standards Update 2014-09 | Franchise fees | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	337	865
Revenues recognized over time: | Accounting Standards Update 2014-09 | Franchise fees | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	132	358
Revenues recognized over time: | Accounting Standards Update 2014-09 | Advertising fees and related income
Disaggregation of Revenue [Line Items]
Revenue	109,783	109,818
Revenues recognized over time: | Accounting Standards Update 2014-09 | Advertising fees and related income | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	108,631	108,642
Revenues recognized over time: | Accounting Standards Update 2014-09 | Advertising fees and related income | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	1,152	1,176
Revenues recognized over time: | Accounting Standards Update 2014-09 | Advertising fees and related income | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized over time: | Accounting Standards Update 2014-09 | Advertising fees and related income | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized over time: | Accounting Standards Update 2014-09 | Advertising fees and related income | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	108,631	108,642
Revenues recognized over time: | Accounting Standards Update 2014-09 | Advertising fees and related income | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized over time: | Accounting Standards Update 2014-09 | Advertising fees and related income | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized over time: | Accounting Standards Update 2014-09 | Other revenues
Disaggregation of Revenue [Line Items]
Revenue	13,136	11,935
Revenues recognized over time: | Accounting Standards Update 2014-09 | Other revenues | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	2,816	2,877
Revenues recognized over time: | Accounting Standards Update 2014-09 | Other revenues | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	10,320	9,058
Revenues recognized over time: | Accounting Standards Update 2014-09 | Other revenues | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	756	710
Revenues recognized over time: | Accounting Standards Update 2014-09 | Other revenues | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	2,016	2,163
Revenues recognized over time: | Accounting Standards Update 2014-09 | Other revenues | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized over time: | Accounting Standards Update 2014-09 | Other revenues | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	45	4
Revenues recognized over time: | Accounting Standards Update 2014-09 | Other revenues | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	(1)	0
Revenues recognized at a point in time: | Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Revenue	24,630	21,602
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	27,124	24,368
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	(2,494)	(2,766)
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	369	464
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	1,453	739
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	55	69
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	25,247	23,096
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Other revenues
Disaggregation of Revenue [Line Items]
Revenue	683	869
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Other revenues | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	458	622
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Other revenues | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	225	247
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Other revenues | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	369	464
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Other revenues | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	44	68
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Other revenues | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Other revenues | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	55	69
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Other revenues | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	(10)	21
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Sales of ice cream and other products
Disaggregation of Revenue [Line Items]
Revenue	23,947	20,733
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Sales of ice cream and other products | Operating Segments
Disaggregation of Revenue [Line Items]
Revenue	26,666	23,746
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Sales of ice cream and other products | Operating Segments | Other
Disaggregation of Revenue [Line Items]
Revenue	(2,719)	(3,013)
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Sales of ice cream and other products | United States | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Sales of ice cream and other products | United States | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	1,409	671
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Sales of ice cream and other products | United States | Operating Segments | U.S. Advertising Funds
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Sales of ice cream and other products | International | Operating Segments | Dunkin' Donuts
Disaggregation of Revenue [Line Items]
Revenue	0	0
Revenues recognized at a point in time: | Accounting Standards Update 2014-09 | Sales of ice cream and other products | International | Operating Segments | Baskin-Robbins
Disaggregation of Revenue [Line Items]
Revenue	$ 25,257	$ 23,075

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 28, 2020USD ($)customer	Mar. 30, 2019customer	Dec. 28, 2019USD ($)customer
Summary of Significant Accounting Policies, Narrative [Line Items]
Document Period End Date	Mar. 28, 2020
Financial reporting and operating period, quarter	91 days	91 days
Number of customer that accounted for more than 10% of accounts and notes receivable | customer	1		1
Carrying Value and Estimated Fair Value Of Long Term Debt [Abstract]
Long-term debt | $	$ 3,144,815		$ 3,035,366
Term loans, Estimated fair value | $	$ 2,956,030		$ 3,149,505
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	17.00%		15.00%
Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration risk, number of customers | customer	0	0
Manufacture and/or Distributer [Member] | Customer Concentration Risk [Member] | Sales Revenue, Net [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration risk, customer	1	0

Revenue Recognition - Contract

Revenue Recognition - Contract Balances (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Dec. 28, 2019
Revenue from Contract with Customer [Abstract]
Receivables	$ 102,297	$ 86,104
Other assets	5,132	4,894
Current	25,439	27,213
Long-term	311,505	320,457
Total	336,944	$ 347,670
Deferred revenue, revenue recognized	$ 9,600

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of cash, cash equivalents, and restricted cash (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019	Mar. 30, 2019	Dec. 29, 2018
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 601,226	$ 621,152
Restricted cash	72,793	85,644
Restricted cash, included in Other assets	1,024	1,181
Total cash, cash equivalents, and restricted cash	$ 675,043	$ 707,977	$ 539,917	$ 598,321

Revenue Recognition - Performan

Revenue Recognition - Performance Obligation (Details) $ in Thousands	Mar. 28, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation	$ 300,615
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	9 months
Revenue, remaining performance obligation	$ 17,397
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, remaining performance obligation	$ 19,080
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, remaining performance obligation	$ 19,121
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, remaining performance obligation	$ 19,123
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, remaining performance obligation	$ 19,314
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, remaining performance obligation	$ 206,580

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair value, measurements, recurring - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets	$ 10,228	$ 12,367
Liabilities	6,512	7,216
Company-owned life insurance
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets	10,228	12,367
Deferred compensation liabilities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Liabilities	6,512	7,216
Significant other observable inputs (Level 2)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets	10,228	12,367
Liabilities	6,512	7,216
Significant other observable inputs (Level 2) | Company-owned life insurance
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Assets	10,228	12,367
Significant other observable inputs (Level 2) | Deferred compensation liabilities
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Liabilities	$ 6,512	$ 7,216

Revenue Recognition - Impacts o

Revenue Recognition - Impacts of Revenue Guidance, Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Current assets:
Cash and cash equivalents	$ 601,226	$ 621,152
Restricted cash	72,793	85,644
Accounts receivables, net	87,676	76,019
Notes and other receivables, net	32,162	57,174
Prepaid income taxes	25,063	16,701
Prepaid expenses and other current assets	63,275	50,611
Total current assets	882,195	907,301
Property and equipment, net	222,973	223,120
Equity method investments	151,718	154,812
Goodwill	888,253	888,286
Other intangibles assets, net	1,298,112	1,302,721
Other assets	67,571	72,520
Total assets	3,877,269	3,920,024
Current liabilities:
Current portion of debt	139,400	31,150
Accounts payable	92,949	89,413
Deferred revenue	37,510	39,950
Other current liabilities	290,318	386,050
Total current liabilities	595,016	582,426
Long-term debt, net	3,005,415	3,004,216
Deferred revenue	315,782	324,854
Other long-term liabilities	20,056	18,218
Total long-term liabilities	3,918,540	3,925,608
Stockholders’ deficit:
Preferred stock	0	0
Common stock	82	83
Additional paid-in capital	529,179	561,345
Treasury stock, at cost; 1,000 shares as of March 28, 2020 and December 28, 2019	(64)	(64)
Accumulated deficit	(1,138,697)	(1,129,565)
Accumulated other comprehensive loss	(26,787)	(19,809)
Total stockholders’ deficit	(636,287)	(588,010)
Total liabilities and stockholders’ deficit	$ 3,877,269	$ 3,920,024

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Recently Adopted Accounting Pronouncements (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid expenses and other current assets	$ 63,275	$ 50,611
Operating lease assets	366,447	371,264
Other intangibles assets, net	1,298,112	1,302,721
Other assets	67,571	72,520
Operating lease liabilities	34,839	35,863
Operating lease liabilities	375,112	380,647
Other long-term liabilities	$ 20,056	$ 18,218

Revenue Recognition - Impacts_2

Revenue Recognition - Impacts of Revenue Guidance, Consolidated Statements of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Revenues:
Revenue	$ 323,144	$ 319,091
Operating costs and expenses:
Advertising expenses	118,269	118,091
General and administrative expenses	60,535	56,203
Depreciation	5,049	4,621
Amortization of other intangible assets	4,592	4,633
Long-lived asset impairment charges	74	323
Total operating costs and expenses	226,166	219,986
Net income of equity method investments	3,666	2,230
Other operating income, net	668	37
Operating income	101,312	101,372
Other income (expense), net:
Interest income	2,055	1,831
Interest expense	(32,037)	(32,129)
Other loss, net	(670)	(4)
Total other expense, net	(30,652)	(30,302)
Income before income taxes	70,660	71,070
Provision for income taxes	18,547	18,747
Net income	$ 52,113	$ 52,323
Common-basic (in dollars per share)	$ 0.63	$ 0.63
Common-diluted (in dollars per share)	$ 0.63	$ 0.63
Franchise fees and royalty income
Revenues:
Revenue	$ 139,476	$ 139,328
Advertising fees and related income
Revenues:
Revenue	116,970	117,198
Rental income
Revenues:
Revenue	28,932	29,028
Ice cream and other products
Revenues:
Revenue	23,947	20,733
Operating costs and expenses:
Cost of goods sold	18,148	16,640
Other revenues
Revenues:
Revenue	13,819	12,804
Occupancy expenses—franchised restaurants
Operating costs and expenses:
Cost of goods sold	19,499	19,475
Accounting Standards Update 2014-09
Revenues:
Revenue	$ 287,025	$ 282,683

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Recent Adopted Accounting Pronouncements (Additional Information) (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Contract with Customer, Liability, Current	$ 25,439	$ 27,213
Contract with Customer, Liability, Noncurrent	311,505	320,457
Other current liabilities	290,318	386,050
Other long-term liabilities	20,056	18,218
Operating lease assets	$ 366,447	$ 371,264

Revenue Recognition - Impacts_3

Revenue Recognition - Impacts of Revenue Guidance, Cash Flow (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Net cash used in operating activities	$ (37,255)	$ (15,992)
Net cash used in investing activities	(6,273)	(2,250)
Net cash used in financing activities	11,235	(40,251)
Decrease in cash, cash equivalents, and restricted cash	$ (32,934)	$ (58,404)

Debt Schedule (Details)

Debt Schedule (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Debt Instrument [Line Items]
Debt issuance costs, net	$ (28,147)	$ (29,384)
Long-term debt	3,144,815	3,035,366
Current portion of debt	139,400	31,150
Long-term debt, net	3,005,415	3,004,216
Twenty Seventeen Class A-2-I Notes [Member]
Debt Instrument [Line Items]
Long-term debt, gross	586,500	588,000
Twenty Seventeen Class A-2-II Notes [Member]
Debt Instrument [Line Items]
Long-term debt, gross	782,000	784,000
Twenty Nineteen Class A-2-I Notes [Member]
Debt Instrument [Line Items]
Long-term debt, gross	595,500	597,000
Twenty Nineteen Class A-2-II Notes [Member]
Debt Instrument [Line Items]
Long-term debt, gross	397,000	398,000
Twenty Nineteen Class A-2-III Notes [Member]
Debt Instrument [Line Items]
Long-term debt, gross	694,750	696,500
Variable Funding Notes [Member]
Debt Instrument [Line Items]
Short-term Debt	116,000
Other [Member]
Debt Instrument [Line Items]
Long-term debt, gross	$ 1,212	$ 1,250

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended
	May 31, 2020	Mar. 28, 2020	Mar. 16, 2020	Dec. 28, 2019
Debt Instrument [Line Items]
Standby letters of credit		$ 33,100,000		$ 33,100,000
Amounts drawn on letters of credit		$ 0		0
Covenant, EBITDA ratio, maximum		5
Covenant, leverage ratio, maximum		5
Twenty Nineteen Class A-2-I Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		3.787%
Long-term debt, gross		$ 595,500,000		597,000,000
Twenty Nineteen Class A-2-II Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		4.021%
Long-term debt, gross		$ 397,000,000		398,000,000
Twenty Nineteen Class A-2-III Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		4.352%
Long-term debt, gross		$ 694,750,000		696,500,000
Twenty Nineteen Variable Funding Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		150,000,000	$ 116,000,000
Amounts drawn on letters of credit		$ 116,000,000
Twenty Seventeen Class A-2-I Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		3.629%
Long-term debt, gross		$ 586,500,000		588,000,000
Twenty Seventeen Class A-2-II Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		4.03%
Long-term debt, gross		$ 782,000,000		$ 784,000,000
London Interbank Offered Rate (LIBOR) [Member] | Twenty Nineteen Variable Funding Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.50%
Scenario, Forecast [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment	$ 7,800,000

Other Current Liabilities (Deta

Other Current Liabilities (Detail) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Other Liabilities, Current [Abstract]
Gift card/certificate liability	$ 179,844	$ 248,082
Accrued payroll and benefits	15,079	27,208
Accrued interest	13,057	13,086
Other current liabilities—advertising funds	42,130	48,089
Franchisee profit-sharing liability	6,079	14,184
Other	34,129	35,401
Total other current liabilities	$ 290,318	$ 386,050

Segment Information - Additiona

Segment Information - Additional Information (Detail)	3 Months Ended
	Mar. 28, 2020segment
Segment Reporting [Abstract]
Number of reportable segments	5

Segment Information - Revenues

Segment Information - Revenues by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	$ 323,144	$ 319,091
Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	19,094	17,997
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	304,050	301,094
Operating Segments | Dunkin' Donuts | United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	151,790	149,745
Operating Segments | Dunkin' Donuts | International
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	5,483	6,851
Operating Segments | Baskin-Robbins | United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	10,844	10,277
Operating Segments | Baskin-Robbins | International
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	27,302	25,579
Operating Segments | U.S. Advertising Funds | United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	$ 108,631	$ 108,642

Segment Information - Segment P

Segment Information - Segment Profit by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Corporate and other	$ (22,876)	$ (23,662)
Interest expense, net	(29,982)	(30,298)
Amortization of other intangible assets	(4,592)	(4,633)
Long-lived asset impairment charges	(74)	(323)
Other loss, net	(670)	(4)
Income before income taxes	70,660	71,070
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	128,854	129,990
Operating Segments | Dunkin' Donuts | United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	109,306	111,034
Operating Segments | Dunkin' Donuts | International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	3,491	4,831
Operating Segments | Baskin-Robbins | United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	6,609	6,323
Operating Segments | Baskin-Robbins | International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	9,448	7,802
Operating Segments | U.S. Advertising Funds | United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit	$ 0	$ 0

Segment Information - Equity in

Segment Information - Equity in Net Income of Joint Ventures Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	$ 3,666	$ 2,230
Other
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	384	653
Operating Segments
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	3,282	1,577
Operating Segments | Dunkin' Donuts | International
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	(125)	(140)
Operating Segments | Baskin-Robbins | International
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	$ 3,407	$ 1,717

Stockholders_ Equity (Deficit_2

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Mar. 18, 2020	Mar. 20, 2019	Mar. 28, 2020	Mar. 30, 2019
Class of Stock [Line Items]
Payments for repurchase of common stock			$ 64,292	$ 129
Compensation expense related to share-based awards			3,400	3,600
Dividend per share of common stock paid (in usd per share)	$ 0.4025	$ 0.375
Dividends paid on common stock	$ 33,100	$ 31,000	$ 33,057	$ 30,975
Performance Shares [Member]
Class of Stock [Line Items]
Restricted stock units granted (in shares)			45,964
TSR PSUs
Class of Stock [Line Items]
Restricted stock units granted (in shares)			21,225
Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 81.64
AOI PSUs
Class of Stock [Line Items]
Restricted stock units granted (in shares)			24,739
Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 72.95
2011 Plan
Class of Stock [Line Items]
Options granted			681,862
Grant price (in usd per share)			$ 75.80
Options, grant date fair value (in usd per share)			$ 11.55
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)			42,628
Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 72.74
2011 Plan | Phantom Share Units (PSUs) [Member]
Class of Stock [Line Items]
Maximum vesting percentage			200.00%
2011 Plan | Performance Shares [Member]
Class of Stock [Line Items]
Share-based compensations, vesting period			3 years
Post award vesting holding period			1 year
Additional paid-in capital
Class of Stock [Line Items]
Stockholders' equity, period increase (decrease)			$ 5,600
Accumulated Deficit [Member]
Class of Stock [Line Items]
Stock Repurchased and Retired During Period, Value			$ 58,700
Employee [Member] | 2011 Plan | Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Share-based compensations, vesting period			3 years
Common Stock [Member]
Class of Stock [Line Items]
Treasury stock, shares, acquired			880,933
Treasury stock, value, acquired			$ 64,300
Treasury stock, shares, retired			880,933

Stockholders_ Equity (Deficit_3

Stockholders’ Equity (Deficit) - Changes in Total Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance as of December 30, 2017	$ (588,010)
Net income	52,113	$ 52,323
Other comprehensive loss, net	(6,978)	(2,526)
Dividends paid on common stock	(33,057)	(30,975)
Exercise of stock options	3,251	3,830
Share-based compensation expense	3,365	3,607
Other, net	(2,679)	$ (4,626)
Balance as of September 29, 2018	$ (636,287)

Stockholders_ Equity (Deficit_4

Stockholders’ Equity (Deficit) - Changes in Components of Accumulated Other Comprehensive Income (Detail) $ in Thousands	3 Months Ended
	Mar. 28, 2020USD ($)
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 28, 2019	$ (19,809)
Other comprehensive loss, net	(6,978)
Balance as of March 28, 2020	(26,787)
Effect of foreign currency translation
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 28, 2019	(18,841)
Other comprehensive loss, net	(6,387)
Balance as of March 28, 2020	(25,228)
Accumulated other comprehensive loss
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance as of December 28, 2019	(968)
Other comprehensive loss, net	(591)
Balance as of March 28, 2020	$ (1,559)

Earnings Per Shares - Additiona

Earnings Per Shares - Additional Information (Detail) - shares	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive securities, effect on basic earnings per share, including options and restrictive units	546,998	811,283
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)	24,282	42,888
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	1,353,798	670,944

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
	Mar. 28, 2020	Mar. 30, 2019
Earnings Per Share [Abstract]
Net income attributable to Dunkin' Brands-basic and diluted	$ 52,113	$ 52,323
Weighted average number of common shares:
Common-basic (in shares)	82,675,487	82,620,759
Common-diluted (in shares)	83,222,485	83,432,042
Earnings (loss) per common share:
Common-basic (in dollars per share)	$ 0.63	$ 0.63
Common-diluted (in dollars per share)	$ 0.63	$ 0.63

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	Mar. 28, 2020	Dec. 28, 2019
Commitments and Contingencies Disclosure [Line Items]
Standby letters of credit	$ 33,100,000	$ 33,100,000
Amounts drawn on letters of credit	0	0
Supply Commitment
Commitments and Contingencies Disclosure [Line Items]
Guarantee obligation, maximum exposure	$ 80,300,000	$ 100,900,000

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Dec. 28, 2019
Related Party Transaction [Line Items]
Revenue from related parties	$ 1,982	$ 1,958
Royalties receivable from joint ventures	3,200		$ 3,700
B-R 31 Ice Cream Company., Ltd. [Member]
Related Party Transaction [Line Items]
Revenue from related parties	285	340
BR-Korea Co., Ltd. [Member]
Related Party Transaction [Line Items]
Revenue from related parties	1,164	1,183
Palm Oasis Ventures Pty. Ltd. [Member]
Related Party Transaction [Line Items]
Revenue from related parties	533	435
Joint Ventures [Member]
Related Party Transaction [Line Items]
Payments to joint ventures	$ 1,300	$ 1,100

Advertising Funds (Details)

Advertising Funds (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Segment Reporting Information [Line Items]
Accounts receivables, net	$ 87,676	$ 76,019
Notes and other receivables, net	32,162	57,174
Prepaid income taxes	25,063	16,701
Prepaid expenses and other current assets	63,275	50,611
Total current assets	882,195	907,301
Property and equipment, net	222,973	223,120
Operating lease assets	366,447	371,264
Other assets	67,571	72,520
Total assets	3,877,269	3,920,024
Operating lease liabilities	34,839	35,863
Accounts payable	92,949	89,413
Deferred revenue	37,510	39,950
Other current liabilities	290,318	386,050
Total current liabilities	595,016	582,426
Operating lease liabilities	375,112	380,647
Deferred revenue	315,782	324,854
Other long-term liabilities	20,056	18,218
U.S. Advertising Funds
Segment Reporting Information [Line Items]
Accounts receivables, net	24,956	20,194
Notes and other receivables, net	203	1,133
Prepaid income taxes	168	79
Prepaid expenses and other current assets	14,985	10,255
Total current assets	40,312	31,661
Property and equipment, net	16,681	17,125
Operating lease assets	4,127	4,262
Other assets	805	1,126
Total assets	61,925	54,174
Operating lease liabilities	523	1,932
Accounts payable	64,887	69,232
Deferred revenue	(722)	(722)
Other current liabilities	42,130	48,089
Total current liabilities	106,818	118,531
Operating lease liabilities	2,095	2,241
Deferred revenue	(5,872)	(6,053)
Other long-term liabilities	1,954	0
Total long-term liabilities	$ 104,995	$ 114,719

Leases - Lease Costs and Rental

Leases - Lease Costs and Rental Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Leases [Abstract]
Operating lease cost	$ 18,523	$ 18,760
Variable lease cost	10,409	10,268
Rental income	$ 28,932	$ 29,028

Allowances for Accounts and N_3

Allowances for Accounts and Notes Receivable (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance	$ 8,850
Provision for uncollectible accounts and notes receivable, net	3,693	$ 689
Write-offs and other	40
Ending balance	12,583
Allowance for expected credit losses, excluding lease receivables
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance	7,742
Provision for uncollectible accounts and notes receivable, net	1,958
Write-offs and other	51
Ending balance	9,751
Allowance for lease receivables
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance	1,108
Provision for uncollectible accounts and notes receivable, net	1,735
Write-offs and other	(11)
Ending balance	$ 2,832

COVID-19 Pandemic (Details)

COVID-19 Pandemic (Details) - COVID-19 Pandemic	3 Months Ended
	Mar. 28, 2020property
Unusual or Infrequent Item, or Both [Line Items]
Term eligible to waive rental payment	1 month
Term eligible to defer rent	2 months
Number of properties leased eligible for financial flexibility	900
Minimum
Unusual or Infrequent Item, or Both [Line Items]
Financial flexibility term	12 days
Maximum
Unusual or Infrequent Item, or Both [Line Items]
Financial flexibility term	45 days