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Side-by-side financial comparison of DENNY'S Corp (DENN) and Esperion Therapeutics, Inc. (ESPR). Click either name above to swap in a different company.
Esperion Therapeutics, Inc. is the larger business by last-quarter revenue ($168.4M vs $113.2M, roughly 1.5× DENNY'S Corp). On growth, Esperion Therapeutics, Inc. posted the faster year-over-year revenue change (143.7% vs 1.3%). Over the past eight quarters, Esperion Therapeutics, Inc.'s revenue compounded faster (10.6% 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.
Esperion Therapeutics, Inc. is a publicly traded American pharmaceutical company focused on the development of bempedoic acid, an orally available small molecule designed to lower elevated levels of LDL-C. The company is headquartered in Ann Arbor, Michigan.
DENN vs ESPR — Head-to-Head
Income Statement — Q3 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $168.4M |
| Net Profit | $632.0K | — |
| Gross Margin | — | — |
| Operating Margin | 9.2% | 50.6% |
| Net Margin | 0.6% | — |
| Revenue YoY | 1.3% | 143.7% |
| Net Profit YoY | -90.3% | — |
| EPS (diluted) | $0.01 | $0.32 |
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 | — | $168.4M | ||
| Q3 25 | $113.2M | $87.3M | ||
| Q2 25 | $117.7M | $82.4M | ||
| Q1 25 | $111.6M | $65.0M | ||
| Q4 24 | $114.7M | $69.1M | ||
| Q3 24 | $111.8M | $51.6M | ||
| Q2 24 | $115.9M | $73.8M | ||
| Q1 24 | $110.0M | $137.7M |
| Q4 25 | — | — | ||
| Q3 25 | $632.0K | $-31.3M | ||
| Q2 25 | $2.5M | $-12.7M | ||
| Q1 25 | $326.0K | $-40.5M | ||
| Q4 24 | $6.8M | — | ||
| Q3 24 | $6.5M | $-29.5M | ||
| Q2 24 | $3.6M | $-61.9M | ||
| Q1 24 | $4.7M | $61.0M |
| Q4 25 | — | 50.6% | ||
| Q3 25 | 9.2% | -11.4% | ||
| Q2 25 | 7.3% | 8.6% | ||
| Q1 25 | 4.7% | -34.0% | ||
| Q4 24 | 12.6% | -6.4% | ||
| Q3 24 | 10.5% | -31.0% | ||
| Q2 24 | 7.9% | 3.5% | ||
| Q1 24 | 9.1% | 52.5% |
| Q4 25 | — | — | ||
| Q3 25 | 0.6% | -35.9% | ||
| Q2 25 | 2.1% | -15.4% | ||
| Q1 25 | 0.3% | -62.2% | ||
| Q4 24 | 5.9% | — | ||
| Q3 24 | 5.8% | -57.2% | ||
| Q2 24 | 3.1% | -83.9% | ||
| Q1 24 | 4.3% | 44.3% |
| Q4 25 | — | $0.32 | ||
| Q3 25 | $0.01 | $-0.16 | ||
| Q2 25 | $0.05 | $-0.06 | ||
| Q1 25 | $0.01 | $-0.21 | ||
| Q4 24 | $0.13 | $-0.14 | ||
| Q3 24 | $0.12 | $-0.15 | ||
| Q2 24 | $0.07 | $-0.33 | ||
| Q1 24 | $0.09 | $0.34 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $167.9M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $-32.7M | $-302.0M |
| Total Assets | $502.9M | $465.9M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $167.9M | ||
| Q3 25 | — | $92.4M | ||
| Q2 25 | — | $86.1M | ||
| Q1 25 | $1.1M | $114.6M | ||
| Q4 24 | $100.0K | $144.8M | ||
| Q3 24 | $2.9M | $144.7M | ||
| Q2 24 | $2.8M | $189.3M | ||
| Q1 24 | $2.8M | $226.6M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $270.6M | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| Q4 25 | — | $-302.0M | ||
| Q3 25 | $-32.7M | $-451.4M | ||
| Q2 25 | $-34.6M | $-433.5M | ||
| Q1 25 | $-36.4M | $-426.2M | ||
| Q4 24 | $-34.0M | $-388.7M | ||
| Q3 24 | $-54.5M | $-370.2M | ||
| Q2 24 | $-53.2M | $-344.2M | ||
| Q1 24 | $-55.7M | $-294.3M |
| Q4 25 | — | $465.9M | ||
| Q3 25 | $502.9M | $364.0M | ||
| Q2 25 | $491.1M | $347.1M | ||
| Q1 25 | $488.1M | $324.0M | ||
| Q4 24 | $496.3M | $343.8M | ||
| Q3 24 | $461.6M | $314.1M | ||
| Q2 24 | $459.9M | $352.3M | ||
| Q1 24 | $460.4M | $373.1M |
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 | $45.2M |
| Free Cash FlowOCF − Capex | $16.0M | — |
| FCF MarginFCF / Revenue | 14.1% | — |
| Capex IntensityCapex / Revenue | 0.0% | 0.0% |
| Cash ConversionOCF / Net Profit | 25.28× | — |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $45.2M | ||
| Q3 25 | $16.0M | $-4.3M | ||
| Q2 25 | $9.4M | $-31.4M | ||
| Q1 25 | $5.0M | $-22.6M | ||
| Q4 24 | $8.5M | $-35.0M | ||
| Q3 24 | $6.6M | $-35.3M | ||
| Q2 24 | $14.2M | $-7.2M | ||
| Q1 24 | $215.0K | $53.8M |
| Q4 25 | — | — | ||
| Q3 25 | $16.0M | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | $-35.5M | ||
| Q2 24 | — | $-7.3M | ||
| Q1 24 | — | $53.8M |
| Q4 25 | — | — | ||
| Q3 25 | 14.1% | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | -68.7% | ||
| Q2 24 | — | -9.9% | ||
| Q1 24 | — | 39.0% |
| Q4 25 | — | 0.0% | ||
| Q3 25 | 0.0% | 0.0% | ||
| Q2 25 | — | 0.0% | ||
| Q1 25 | — | 0.0% | ||
| Q4 24 | — | 0.0% | ||
| Q3 24 | 0.0% | 0.3% | ||
| Q2 24 | — | 0.1% | ||
| Q1 24 | — | 0.1% |
| 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× | 0.88× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
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% |
ESPR
| Collaboration Revenue | $124.7M | 74% |
| Products | $43.7M | 26% |
