One of the most important indicators of how well a business is performing is it’s same store sales. In 2010, Denny’s same-store sales fell 0.7% at company operated units and 1.2% at franchised units. It’s same-store guest counts rose 2.3%, it’s strongest guest count performance since 2005(seekalpha). This years first quarter Denny’s has faced a decrease in it’s same-store sales. According to their first quarter summary of 2011, Denny’s system wide same-store sales declined 1.7 percent, reflecting the 1.3 percent decrease at company units and 1.7 percent decrease at franchised units. The same-store guest count that decreased by 1.1% was because “In one of the more noticeable absences in the ad lineup, Denny's dropped out this year, despite two consecutive Super Bowl appearances, in 2009 and 2010” (Parekh, 2011).