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DENNY'S Corp

1 reporting failure in the last 12 months

Companies at this level ended the following year delisted, bankrupt, restated or silent 9.2% of the time, against 4.0% for companies with a clean record.

$290Mstalepublic float
2025-11-04most recent failure
2026-01-16delisted or deregistered

Score over time

012202220232024202520262026-01-01 · score 12025-11-04 filed late (10-Q) · acquisition or merger2026-04-01 · score 12025-11-04 filed late (10-Q) · acquisition or merger2026-07-01 · score 12025-11-04 filed late (10-Q) · acquisition or merger2026-10-01 · score 12025-11-04 filed late (10-Q) · acquisition or merger

Hover or tap a dot to see the filings behind that score.

Why they said they were late

Denny’s Corporation (the “Company”) has experienced delays in completing its Quarterly Report on Form 10-Q for the quarter ended September 24, 2025 (the “Form 10-Q), within the prescribed time period. As reported in a Current Report on Form 8-K filed with the SEC on November 4, 2025, on November 3, 2025, the Company entered into an Agreement and Plan of Merger (the “Proposed Merger”), made by and among Sparkle Topco Corp., a Delaware corporation; Sparkle Acquisition Corp., a Delaware corporation and a wholly owned, indirect subsidiary of Parent; and the Company. The Company requires additional time to gather information, and prepare, analyze and review certain information and complete its review of its financial statements and other disclosures in the Form 10-Q, including relating to the presentation of financial information during the period covered by the Form 10-Q and other disclosures in the Form 10-Q, which could not be completed by the date required without incurring unreasonable effort and expense. The Company anticipates filing the Form 10-Q as soon as practicable and no later than five calendar days following the prescribed due date, in accordance with Rule 12b-25 of the Securities and Exchange Act of 1934, as amended. Special Note Regarding Forward-Looking Statements This Form 12b-25 includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended that involve risks and uncertainties, including statements regarding the Company’s expectation that it will timely file the Form 10-Q by the extended filing date pursuant to Rule 12b-25

NT 10-Q, filed 2025-11-04 · acquisition or merger

What it filed

2025-11-04filed late (10-Q)acquisition or merger SEC →

Denny’s Corporation (the “Company”) has experienced delays in completing its Quarterly Report on Form 10-Q for the quarter ended September 24, 2025 (the “Form 10-Q), within the prescribed time period. As reported in a Current Report on Form 8-K filed with the SEC on November 4, 2025, on November 3, 2025, the Company entered into an Agreement and Plan of Merger (the “Proposed Merger”), made by and among Sparkle Topco Corp., a Delaware corporation; Sparkle Acquisition Corp., a Delaware corporation and a wholly owned, indirect subsidiary of Parent; and the Company. The Company requires additional time to gather information, and prepare, analyze and review certain information and complete its review of its financial statements and other disclosures in the Form 10-Q, including relating to the presentation of financial information during the period covered by the Form 10-Q and other disclosures in the Form 10-Q, which could not be completed by the date required without incurring unreasonable effort and expense. The Company anticipates filing the Form 10-Q as soon as practicable and no later than five calendar days following the prescribed due date, in accordance with Rule 12b-25 of the Securities and Exchange Act of 1934, as amended. Special Note Regarding Forward-Looking Statements This Form 12b-25 includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended that involve risks and uncertainties, including statements regarding the Company’s expectation that it will timely file the Form 10-Q by the extended filing date pursuant to Rule 12b-25

About this score

reportingrisk.com scores every active US filer on three things a company tells the SEC about itself: late-filing notices on Form NT, 8-K item 4.02 (past accounts declared unreliable) and 4.01 (auditor changes). 1,012 are flagged today.

Every score is frozen and checked twelve months later. Across 91,452 of them, a company scoring 4 or more ended that year delisted, bankrupt, restated or silent 17.2% of the time, against 4.0% for a clean record. Scores before 2026-09-27 were reconstructed from the filing history as it stood at each date, so the record is a backtest rather than years of live calls.

See the ledger → Every company the score flagged that later failed, what it told the SEC on the way down, and the ones it missed.

Every item above is a filing this company made with the SEC.
Snapshot 2026-11-04 · data from SEC EDGAR (public domain) · not investment advice

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