vs
Side-by-side financial comparison of CENTRAL PACIFIC FINANCIAL CORP (CPF) 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 $72.9M, roughly 1.6× CENTRAL PACIFIC FINANCIAL CORP). CENTRAL PACIFIC FINANCIAL CORP runs the higher net margin — 28.4% vs 0.6%, a 27.9% gap on every dollar of revenue. On growth, CENTRAL PACIFIC FINANCIAL CORP posted the faster year-over-year revenue change (6.0% vs 1.3%). Over the past eight quarters, CENTRAL PACIFIC FINANCIAL CORP's revenue compounded faster (6.7% CAGR vs -0.9%).
Central Pacific Bank (CPB) is an American regional commercial bank located throughout the state of Hawaii.
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.
CPF vs DENN — Head-to-Head
Income Statement — Q1 FY2026 vs Q3 FY2025
| Metric | | |
|---|---|---|
| Revenue | $72.9M | $113.2M |
| Net Profit | $20.7M | $632.0K |
| Gross Margin | — | — |
| Operating Margin | — | 9.2% |
| Net Margin | 28.4% | 0.6% |
| Revenue YoY | 6.0% | 1.3% |
| Net Profit YoY | 16.7% | -90.3% |
| EPS (diluted) | $0.78 | $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.
| Q1 26 | $72.9M | — | ||
| Q4 25 | $76.3M | — | ||
| Q3 25 | $74.8M | $113.2M | ||
| Q2 25 | $72.8M | $117.7M | ||
| Q1 25 | $68.8M | $111.6M | ||
| Q4 24 | $58.4M | $114.7M | ||
| Q3 24 | $66.6M | $111.8M | ||
| Q2 24 | $64.0M | $115.9M |
| Q1 26 | $20.7M | — | ||
| Q4 25 | $22.9M | — | ||
| Q3 25 | $18.6M | $632.0K | ||
| Q2 25 | $18.3M | $2.5M | ||
| Q1 25 | $17.8M | $326.0K | ||
| Q4 24 | $11.3M | $6.8M | ||
| Q3 24 | $13.3M | $6.5M | ||
| Q2 24 | $15.8M | $3.6M |
| Q1 26 | — | — | ||
| Q4 25 | 37.0% | — | ||
| Q3 25 | 31.6% | 9.2% | ||
| Q2 25 | 32.8% | 7.3% | ||
| Q1 25 | 32.8% | 4.7% | ||
| Q4 24 | 23.0% | 12.6% | ||
| Q3 24 | 25.6% | 10.5% | ||
| Q2 24 | 32.2% | 7.9% |
| Q1 26 | 28.4% | — | ||
| Q4 25 | 30.0% | — | ||
| Q3 25 | 24.8% | 0.6% | ||
| Q2 25 | 25.1% | 2.1% | ||
| Q1 25 | 25.8% | 0.3% | ||
| Q4 24 | 19.4% | 5.9% | ||
| Q3 24 | 20.0% | 5.8% | ||
| Q2 24 | 24.7% | 3.1% |
| Q1 26 | $0.78 | — | ||
| Q4 25 | $0.85 | — | ||
| Q3 25 | $0.69 | $0.01 | ||
| Q2 25 | $0.67 | $0.05 | ||
| Q1 25 | $0.65 | $0.01 | ||
| Q4 24 | $0.42 | $0.13 | ||
| Q3 24 | $0.49 | $0.12 | ||
| Q2 24 | $0.58 | $0.07 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | — |
| Total DebtLower is stronger | $76.5M | — |
| Stockholders' EquityBook value | $593.9M | $-32.7M |
| Total Assets | $7.5B | $502.9M |
| Debt / EquityLower = less leverage | 0.13× | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | $1.1M | ||
| Q4 24 | — | $100.0K | ||
| Q3 24 | — | $2.9M | ||
| Q2 24 | — | $2.8M |
| Q1 26 | $76.5M | — | ||
| Q4 25 | $76.5M | — | ||
| Q3 25 | $131.5M | — | ||
| Q2 25 | $131.5M | — | ||
| Q1 25 | $131.4M | — | ||
| Q4 24 | $156.3M | $270.6M | ||
| Q3 24 | $156.3M | — | ||
| Q2 24 | $156.2M | — |
| Q1 26 | $593.9M | — | ||
| Q4 25 | $592.6M | — | ||
| Q3 25 | $588.1M | $-32.7M | ||
| Q2 25 | $568.9M | $-34.6M | ||
| Q1 25 | $557.4M | $-36.4M | ||
| Q4 24 | $538.4M | $-34.0M | ||
| Q3 24 | $543.7M | $-54.5M | ||
| Q2 24 | $518.6M | $-53.2M |
| Q1 26 | $7.5B | — | ||
| Q4 25 | $7.4B | — | ||
| Q3 25 | $7.4B | $502.9M | ||
| Q2 25 | $7.4B | $491.1M | ||
| Q1 25 | $7.4B | $488.1M | ||
| Q4 24 | $7.5B | $496.3M | ||
| Q3 24 | $7.4B | $461.6M | ||
| Q2 24 | $7.4B | $459.9M |
| Q1 26 | 0.13× | — | ||
| Q4 25 | 0.13× | — | ||
| Q3 25 | 0.22× | — | ||
| Q2 25 | 0.23× | — | ||
| Q1 25 | 0.24× | — | ||
| Q4 24 | 0.29× | — | ||
| Q3 24 | 0.29× | — | ||
| Q2 24 | 0.30× | — |
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 | — | $16.0M |
| Free Cash FlowOCF − Capex | — | $16.0M |
| FCF MarginFCF / Revenue | — | 14.1% |
| Capex IntensityCapex / Revenue | — | 0.0% |
| Cash ConversionOCF / Net Profit | — | 25.28× |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $97.5M | — | ||
| Q3 25 | $22.2M | $16.0M | ||
| Q2 25 | $34.3M | $9.4M | ||
| Q1 25 | $20.4M | $5.0M | ||
| Q4 24 | $90.5M | $8.5M | ||
| Q3 24 | $21.3M | $6.6M | ||
| Q2 24 | $25.9M | $14.2M |
| Q1 26 | — | — | ||
| Q4 25 | $92.3M | — | ||
| Q3 25 | $21.4M | $16.0M | ||
| Q2 25 | $32.3M | — | ||
| Q1 25 | $19.6M | — | ||
| Q4 24 | $75.4M | — | ||
| Q3 24 | $15.6M | — | ||
| Q2 24 | $21.3M | — |
| Q1 26 | — | — | ||
| Q4 25 | 121.0% | — | ||
| Q3 25 | 28.6% | 14.1% | ||
| Q2 25 | 44.3% | — | ||
| Q1 25 | 28.4% | — | ||
| Q4 24 | 129.2% | — | ||
| Q3 24 | 23.5% | — | ||
| Q2 24 | 33.2% | — |
| Q1 26 | — | — | ||
| Q4 25 | 6.8% | — | ||
| Q3 25 | 1.2% | 0.0% | ||
| Q2 25 | 2.7% | — | ||
| Q1 25 | 1.3% | — | ||
| Q4 24 | 25.8% | — | ||
| Q3 24 | 8.5% | 0.0% | ||
| Q2 24 | 7.3% | — |
| Q1 26 | — | — | ||
| Q4 25 | 4.26× | — | ||
| Q3 25 | 1.20× | 25.28× | ||
| Q2 25 | 1.88× | 3.79× | ||
| Q1 25 | 1.15× | 15.38× | ||
| Q4 24 | 7.98× | 1.26× | ||
| Q3 24 | 1.60× | 1.01× | ||
| Q2 24 | 1.64× | 3.97× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
CPF
Segment breakdown not available.
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% |
