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Side-by-side financial comparison of C3.ai, Inc. (AI) and DENNY'S Corp (DENN). Click either name above to swap in a different company.
DENNY'S Corp is the larger business by last-quarter revenue ($113.2M vs $75.1M, roughly 1.5× C3.ai, Inc.). DENNY'S Corp runs the higher net margin — 0.6% vs -139.3%, a 139.8% gap on every dollar of revenue. On growth, DENNY'S Corp posted the faster year-over-year revenue change (1.3% vs -20.3%). DENNY'S Corp produced more free cash flow last quarter ($16.0M vs $-46.9M). Over the past eight quarters, DENNY'S Corp's revenue compounded faster (-0.9% CAGR vs -2.1%).
C3.ai, Inc. is a leading enterprise artificial intelligence software provider that develops and delivers scalable AI applications, platform tools, and industry-specific solutions for clients across sectors including manufacturing, energy, financial services, healthcare and public sector. Its offerings help organizations optimize operations, reduce costs, mitigate risks, and realize data-driven decision making.
Denny's is an American table service diner-style restaurant chain. It operates over 1,400 restaurants in the United States, Canada, México, Puerto Rico, and several other international locations.
AI vs DENN — Head-to-Head
Income Statement — Q2 FY2026 vs Q3 FY2025
| Metric | | |
|---|---|---|
| Revenue | $75.1M | $113.2M |
| Net Profit | $-104.7M | $632.0K |
| Gross Margin | 40.4% | — |
| Operating Margin | -149.2% | 9.2% |
| Net Margin | -139.3% | 0.6% |
| Revenue YoY | -20.3% | 1.3% |
| Net Profit YoY | -58.7% | -90.3% |
| EPS (diluted) | $-0.75 | $0.01 |
Green = leading value per metric. Periods may differ when fiscal calendars don't align.
8-Quarter Revenue & Profit Trend
Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.
| Q4 25 | $75.1M | — | ||
| Q3 25 | $70.3M | $113.2M | ||
| Q2 25 | $108.7M | $117.7M | ||
| Q1 25 | $98.8M | $111.6M | ||
| Q4 24 | $94.3M | $114.7M | ||
| Q3 24 | $87.2M | $111.8M | ||
| Q2 24 | $86.6M | $115.9M | ||
| Q1 24 | $78.4M | $110.0M |
| Q4 25 | $-104.7M | — | ||
| Q3 25 | $-116.8M | $632.0K | ||
| Q2 25 | $-79.7M | $2.5M | ||
| Q1 25 | $-80.2M | $326.0K | ||
| Q4 24 | $-66.0M | $6.8M | ||
| Q3 24 | $-62.8M | $6.5M | ||
| Q2 24 | $-72.9M | $3.6M | ||
| Q1 24 | $-72.6M | $4.7M |
| Q4 25 | 40.4% | — | ||
| Q3 25 | 37.6% | — | ||
| Q2 25 | 62.1% | — | ||
| Q1 25 | 59.1% | — | ||
| Q4 24 | 61.3% | — | ||
| Q3 24 | 59.8% | — | ||
| Q2 24 | 59.6% | — | ||
| Q1 24 | 57.8% | — |
| Q4 25 | -149.2% | — | ||
| Q3 25 | -177.7% | 9.2% | ||
| Q2 25 | -81.8% | 7.3% | ||
| Q1 25 | -88.7% | 4.7% | ||
| Q4 24 | -79.8% | 12.6% | ||
| Q3 24 | -83.2% | 10.5% | ||
| Q2 24 | -95.1% | 7.9% | ||
| Q1 24 | -105.3% | 9.1% |
| Q4 25 | -139.3% | — | ||
| Q3 25 | -166.2% | 0.6% | ||
| Q2 25 | -73.3% | 2.1% | ||
| Q1 25 | -81.2% | 0.3% | ||
| Q4 24 | -69.9% | 5.9% | ||
| Q3 24 | -72.0% | 5.8% | ||
| Q2 24 | -84.2% | 3.1% | ||
| Q1 24 | -92.6% | 4.3% |
| Q4 25 | $-0.75 | — | ||
| Q3 25 | $-0.86 | $0.01 | ||
| Q2 25 | $-0.60 | $0.05 | ||
| Q1 25 | $-0.62 | $0.01 | ||
| Q4 24 | $-0.52 | $0.13 | ||
| Q3 24 | $-0.50 | $0.12 | ||
| Q2 24 | $-0.59 | $0.07 | ||
| Q1 24 | $-0.60 | $0.09 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $675.0M | — |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $771.9M | $-32.7M |
| Total Assets | $961.3M | $502.9M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $675.0M | — | ||
| Q3 25 | $711.9M | — | ||
| Q2 25 | $742.7M | — | ||
| Q1 25 | $724.3M | $1.1M | ||
| Q4 24 | $730.4M | $100.0K | ||
| Q3 24 | $762.5M | $2.9M | ||
| Q2 24 | $750.4M | $2.8M | ||
| Q1 24 | $723.3M | $2.8M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $270.6M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| Q4 25 | $771.9M | — | ||
| Q3 25 | $798.8M | $-32.7M | ||
| Q2 25 | $838.3M | $-34.6M | ||
| Q1 25 | $860.2M | $-36.4M | ||
| Q4 24 | $859.0M | $-34.0M | ||
| Q3 24 | $874.9M | $-54.5M | ||
| Q2 24 | $873.4M | $-53.2M | ||
| Q1 24 | $898.0M | $-55.7M |
| Q4 25 | $961.3M | — | ||
| Q3 25 | $968.7M | $502.9M | ||
| Q2 25 | $1.0B | $491.1M | ||
| Q1 25 | $1.1B | $488.1M | ||
| Q4 24 | $1.0B | $496.3M | ||
| Q3 24 | $1.1B | $461.6M | ||
| Q2 24 | $1.0B | $459.9M | ||
| Q1 24 | $1.1B | $460.4M |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $-46.5M | $16.0M |
| Free Cash FlowOCF − Capex | $-46.9M | $16.0M |
| FCF MarginFCF / Revenue | -62.4% | 14.1% |
| Capex IntensityCapex / Revenue | 0.5% | 0.0% |
| Cash ConversionOCF / Net Profit | — | 25.28× |
| TTM Free Cash FlowTrailing 4 quarters | $-93.2M | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $-46.5M | — | ||
| Q3 25 | $-33.5M | $16.0M | ||
| Q2 25 | $11.3M | $9.4M | ||
| Q1 25 | $-22.0M | $5.0M | ||
| Q4 24 | $-38.7M | $8.5M | ||
| Q3 24 | $8.0M | $6.6M | ||
| Q2 24 | $21.3M | $14.2M | ||
| Q1 24 | $-39.1M | $215.0K |
| Q4 25 | $-46.9M | — | ||
| Q3 25 | $-34.3M | $16.0M | ||
| Q2 25 | $10.3M | — | ||
| Q1 25 | $-22.4M | — | ||
| Q4 24 | $-39.5M | — | ||
| Q3 24 | $7.1M | — | ||
| Q2 24 | $18.8M | — | ||
| Q1 24 | $-45.1M | — |
| Q4 25 | -62.4% | — | ||
| Q3 25 | -48.8% | 14.1% | ||
| Q2 25 | 9.5% | — | ||
| Q1 25 | -22.7% | — | ||
| Q4 24 | -41.9% | — | ||
| Q3 24 | 8.2% | — | ||
| Q2 24 | 21.7% | — | ||
| Q1 24 | -57.6% | — |
| Q4 25 | 0.5% | — | ||
| Q3 25 | 1.1% | 0.0% | ||
| Q2 25 | 0.9% | — | ||
| Q1 25 | 0.4% | — | ||
| Q4 24 | 0.9% | — | ||
| Q3 24 | 1.1% | 0.0% | ||
| Q2 24 | 2.9% | — | ||
| Q1 24 | 7.8% | — |
| Q4 25 | — | — | ||
| Q3 25 | — | 25.28× | ||
| Q2 25 | — | 3.79× | ||
| Q1 25 | — | 15.38× | ||
| Q4 24 | — | 1.26× | ||
| Q3 24 | — | 1.01× | ||
| Q2 24 | — | 3.97× | ||
| Q1 24 | — | 0.05× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
AI
| License And Service | $70.2M | 93% |
| Professional Services | $4.9M | 7% |
DENN
| Franchisor Owned Outlet | $57.4M | 51% |
| Royalty | $27.7M | 25% |
| Advertising | $18.6M | 16% |
| Occupancy | $7.7M | 7% |
| Initial And Other Fees | $1.7M | 1% |
