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Side-by-side financial comparison of DENNY'S Corp (DENN) and ENERPAC TOOL GROUP CORP (EPAC). Click either name above to swap in a different company.

ENERPAC TOOL GROUP CORP is the larger business by last-quarter revenue ($144.2M vs $113.2M, roughly 1.3× DENNY'S Corp). ENERPAC TOOL GROUP CORP runs the higher net margin — 13.3% vs 0.6%, a 12.7% gap on every dollar of revenue. On growth, DENNY'S Corp posted the faster year-over-year revenue change (1.3% vs -0.7%). DENNY'S Corp produced more free cash flow last quarter ($16.0M vs $13.3M). Over the past eight quarters, ENERPAC TOOL GROUP CORP's revenue compounded faster (2.1% CAGR vs -0.9%).

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.

Enerpac Tool Group Corp., formerly Actuant Corporation, was founded in 1910 and is headquartered in Menomonee Falls, Wisconsin. Enerpac Tool Group common stock trades on the NYSE under the symbol EPAC.

DENN vs EPAC — Head-to-Head

Bigger by revenue
EPAC
EPAC
1.3× larger
EPAC
$144.2M
$113.2M
DENN
Growing faster (revenue YoY)
DENN
DENN
+2.0% gap
DENN
1.3%
-0.7%
EPAC
Higher net margin
EPAC
EPAC
12.7% more per $
EPAC
13.3%
0.6%
DENN
More free cash flow
DENN
DENN
$2.7M more FCF
DENN
$16.0M
$13.3M
EPAC
Faster 2-yr revenue CAGR
EPAC
EPAC
Annualised
EPAC
2.1%
-0.9%
DENN

Income Statement — Q3 FY2025 vs Q1 FY2026

Metric
DENN
DENN
EPAC
EPAC
Revenue
$113.2M
$144.2M
Net Profit
$632.0K
$19.1M
Gross Margin
50.7%
Operating Margin
9.2%
19.8%
Net Margin
0.6%
13.3%
Revenue YoY
1.3%
-0.7%
Net Profit YoY
-90.3%
-11.9%
EPS (diluted)
$0.01
$0.36

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.

Revenue
DENN
DENN
EPAC
EPAC
Q4 25
$144.2M
Q3 25
$113.2M
$167.5M
Q2 25
$117.7M
$158.7M
Q1 25
$111.6M
$145.5M
Q4 24
$114.7M
$145.2M
Q3 24
$111.8M
$158.7M
Q2 24
$115.9M
$150.4M
Q1 24
$110.0M
$138.4M
Net Profit
DENN
DENN
EPAC
EPAC
Q4 25
$19.1M
Q3 25
$632.0K
$28.1M
Q2 25
$2.5M
$22.0M
Q1 25
$326.0K
$20.9M
Q4 24
$6.8M
$21.7M
Q3 24
$6.5M
$24.4M
Q2 24
$3.6M
$25.8M
Q1 24
$4.7M
$17.8M
Gross Margin
DENN
DENN
EPAC
EPAC
Q4 25
50.7%
Q3 25
50.1%
Q2 25
50.4%
Q1 25
50.5%
Q4 24
51.4%
Q3 24
48.8%
Q2 24
51.8%
Q1 24
51.6%
Operating Margin
DENN
DENN
EPAC
EPAC
Q4 25
19.8%
Q3 25
9.2%
23.8%
Q2 25
7.3%
20.0%
Q1 25
4.7%
21.2%
Q4 24
12.6%
21.4%
Q3 24
10.5%
18.9%
Q2 24
7.9%
22.2%
Q1 24
9.1%
21.3%
Net Margin
DENN
DENN
EPAC
EPAC
Q4 25
13.3%
Q3 25
0.6%
16.8%
Q2 25
2.1%
13.9%
Q1 25
0.3%
14.4%
Q4 24
5.9%
15.0%
Q3 24
5.8%
15.4%
Q2 24
3.1%
17.1%
Q1 24
4.3%
12.9%
EPS (diluted)
DENN
DENN
EPAC
EPAC
Q4 25
$0.36
Q3 25
$0.01
$0.51
Q2 25
$0.05
$0.41
Q1 25
$0.01
$0.38
Q4 24
$0.13
$0.40
Q3 24
$0.12
$0.44
Q2 24
$0.07
$0.47
Q1 24
$0.09
$0.33

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
DENN
DENN
EPAC
EPAC
Cash + ST InvestmentsLiquidity on hand
$139.0M
Total DebtLower is stronger
$188.8M
Stockholders' EquityBook value
$-32.7M
$431.1M
Total Assets
$502.9M
$818.1M
Debt / EquityLower = less leverage
0.44×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DENN
DENN
EPAC
EPAC
Q4 25
$139.0M
Q3 25
$151.6M
Q2 25
$140.5M
Q1 25
$1.1M
$119.5M
Q4 24
$100.0K
$130.7M
Q3 24
$2.9M
$167.1M
Q2 24
$2.8M
$132.4M
Q1 24
$2.8M
$153.7M
Total Debt
DENN
DENN
EPAC
EPAC
Q4 25
$188.8M
Q3 25
$190.0M
Q2 25
$191.3M
Q1 25
$192.5M
Q4 24
$270.6M
$193.8M
Q3 24
$195.0M
Q2 24
$196.3M
Q1 24
$245.5M
Stockholders' Equity
DENN
DENN
EPAC
EPAC
Q4 25
$431.1M
Q3 25
$-32.7M
$433.7M
Q2 25
$-34.6M
$438.2M
Q1 25
$-36.4M
$406.0M
Q4 24
$-34.0M
$398.0M
Q3 24
$-54.5M
$392.0M
Q2 24
$-53.2M
$365.8M
Q1 24
$-55.7M
$336.9M
Total Assets
DENN
DENN
EPAC
EPAC
Q4 25
$818.1M
Q3 25
$502.9M
$827.9M
Q2 25
$491.1M
$828.1M
Q1 25
$488.1M
$776.6M
Q4 24
$496.3M
$775.4M
Q3 24
$461.6M
$777.3M
Q2 24
$459.9M
$749.5M
Q1 24
$460.4M
$769.3M
Debt / Equity
DENN
DENN
EPAC
EPAC
Q4 25
0.44×
Q3 25
0.44×
Q2 25
0.44×
Q1 25
0.47×
Q4 24
0.49×
Q3 24
0.50×
Q2 24
0.54×
Q1 24
0.73×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
DENN
DENN
EPAC
EPAC
Operating Cash FlowLast quarter
$16.0M
$16.0M
Free Cash FlowOCF − Capex
$16.0M
$13.3M
FCF MarginFCF / Revenue
14.1%
9.2%
Capex IntensityCapex / Revenue
0.0%
1.9%
Cash ConversionOCF / Net Profit
25.28×
0.84×
TTM Free Cash FlowTrailing 4 quarters
$102.5M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
DENN
DENN
EPAC
EPAC
Q4 25
$16.0M
Q3 25
$16.0M
$55.3M
Q2 25
$9.4M
$39.9M
Q1 25
$5.0M
$7.5M
Q4 24
$8.5M
$8.6M
Q3 24
$6.6M
$44.4M
Q2 24
$14.2M
$30.3M
Q1 24
$215.0K
$13.3M
Free Cash Flow
DENN
DENN
EPAC
EPAC
Q4 25
$13.3M
Q3 25
$16.0M
$52.3M
Q2 25
$35.1M
Q1 25
$1.8M
Q4 24
$2.8M
Q3 24
$37.9M
Q2 24
$28.5M
Q1 24
$11.7M
FCF Margin
DENN
DENN
EPAC
EPAC
Q4 25
9.2%
Q3 25
14.1%
31.2%
Q2 25
22.1%
Q1 25
1.2%
Q4 24
1.9%
Q3 24
23.9%
Q2 24
18.9%
Q1 24
8.5%
Capex Intensity
DENN
DENN
EPAC
EPAC
Q4 25
1.9%
Q3 25
0.0%
1.8%
Q2 25
3.1%
Q1 25
3.9%
Q4 24
4.0%
Q3 24
0.0%
4.1%
Q2 24
1.2%
Q1 24
1.1%
Cash Conversion
DENN
DENN
EPAC
EPAC
Q4 25
0.84×
Q3 25
25.28×
1.97×
Q2 25
3.79×
1.81×
Q1 25
15.38×
0.36×
Q4 24
1.26×
0.40×
Q3 24
1.01×
1.82×
Q2 24
3.97×
1.18×
Q1 24
0.05×
0.75×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

DENN
DENN

Franchisor Owned Outlet$57.4M51%
Royalty$27.7M25%
Advertising$18.6M16%
Occupancy$7.7M7%
Initial And Other Fees$1.7M1%

EPAC
EPAC

Transferred At Point In Time$126.0M87%
Other$12.1M8%
Other Operating Segment$6.1M4%

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