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Side-by-side financial comparison of DENNY'S Corp (DENN) and GCL Global Holdings Ltd (GCL). Click either name above to swap in a different company.

DENNY'S Corp is the larger business by last-quarter revenue ($113.2M vs $98.7M, roughly 1.1× GCL Global Holdings Ltd). DENNY'S Corp runs the higher net margin — 0.6% vs -5.2%, a 5.7% gap on every dollar of revenue. DENNY'S Corp produced more free cash flow last quarter ($16.0M vs $-5.2M).

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.

GCL Global Holdings Ltd is a leading clean energy enterprise focusing on R&D, production and operation of photovoltaic products, energy storage systems and low-carbon energy solutions. Its main markets cover Asia, Europe, North America, serving utility, commercial and residential distributed energy users across the globe.

DENN vs GCL — Head-to-Head

Bigger by revenue
DENN
DENN
1.1× larger
DENN
$113.2M
$98.7M
GCL
Higher net margin
DENN
DENN
5.7% more per $
DENN
0.6%
-5.2%
GCL
More free cash flow
DENN
DENN
$21.2M more FCF
DENN
$16.0M
$-5.2M
GCL

Income Statement — Q3 FY2025 vs Q3 FY2025

Metric
DENN
DENN
GCL
GCL
Revenue
$113.2M
$98.7M
Net Profit
$632.0K
$-5.1M
Gross Margin
11.0%
Operating Margin
9.2%
-6.7%
Net Margin
0.6%
-5.2%
Revenue YoY
1.3%
Net Profit YoY
-90.3%
EPS (diluted)
$0.01
$-0.04

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
GCL
GCL
Q3 25
$113.2M
$98.7M
Q2 25
$117.7M
$142.1M
Q1 25
$111.6M
Q4 24
$114.7M
Q3 24
$111.8M
$36.1M
Q2 24
$115.9M
Q1 24
$110.0M
Q4 23
$115.4M
Net Profit
DENN
DENN
GCL
GCL
Q3 25
$632.0K
$-5.1M
Q2 25
$2.5M
$5.6M
Q1 25
$326.0K
Q4 24
$6.8M
Q3 24
$6.5M
$-1.9M
Q2 24
$3.6M
Q1 24
$4.7M
Q4 23
$2.9M
Gross Margin
DENN
DENN
GCL
GCL
Q3 25
11.0%
Q2 25
15.0%
Q1 25
Q4 24
Q3 24
16.2%
Q2 24
Q1 24
Q4 23
Operating Margin
DENN
DENN
GCL
GCL
Q3 25
9.2%
-6.7%
Q2 25
7.3%
2.3%
Q1 25
4.7%
Q4 24
12.6%
Q3 24
10.5%
-5.6%
Q2 24
7.9%
Q1 24
9.1%
Q4 23
6.7%
Net Margin
DENN
DENN
GCL
GCL
Q3 25
0.6%
-5.2%
Q2 25
2.1%
3.9%
Q1 25
0.3%
Q4 24
5.9%
Q3 24
5.8%
-5.2%
Q2 24
3.1%
Q1 24
4.3%
Q4 23
2.5%
EPS (diluted)
DENN
DENN
GCL
GCL
Q3 25
$0.01
$-0.04
Q2 25
$0.05
$0.05
Q1 25
$0.01
Q4 24
$0.13
Q3 24
$0.12
Q2 24
$0.07
Q1 24
$0.09
Q4 23
$0.05

Balance Sheet & Financial Strength

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

Metric
DENN
DENN
GCL
GCL
Cash + ST InvestmentsLiquidity on hand
$16.6M
Total DebtLower is stronger
$52.0M
Stockholders' EquityBook value
$-32.7M
$33.1M
Total Assets
$502.9M
$159.9M
Debt / EquityLower = less leverage
1.57×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DENN
DENN
GCL
GCL
Q3 25
$16.6M
Q2 25
$18.2M
Q1 25
$1.1M
Q4 24
$100.0K
Q3 24
$2.9M
$2.7M
Q2 24
$2.8M
Q1 24
$2.8M
Q4 23
$100.0K
Total Debt
DENN
DENN
GCL
GCL
Q3 25
$52.0M
Q2 25
$11.9M
Q1 25
Q4 24
$270.6M
Q3 24
Q2 24
Q1 24
Q4 23
$264.6M
Stockholders' Equity
DENN
DENN
GCL
GCL
Q3 25
$-32.7M
$33.1M
Q2 25
$-34.6M
$35.9M
Q1 25
$-36.4M
Q4 24
$-34.0M
Q3 24
$-54.5M
$15.9M
Q2 24
$-53.2M
Q1 24
$-55.7M
Q4 23
$-62.7M
Total Assets
DENN
DENN
GCL
GCL
Q3 25
$502.9M
$159.9M
Q2 25
$491.1M
$101.6M
Q1 25
$488.1M
Q4 24
$496.3M
Q3 24
$461.6M
$49.6M
Q2 24
$459.9M
Q1 24
$460.4M
Q4 23
$464.8M
Debt / Equity
DENN
DENN
GCL
GCL
Q3 25
1.57×
Q2 25
0.33×
Q1 25
Q4 24
Q3 24
Q2 24
Q1 24
Q4 23

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
GCL
GCL
Operating Cash FlowLast quarter
$16.0M
$-4.8M
Free Cash FlowOCF − Capex
$16.0M
$-5.2M
FCF MarginFCF / Revenue
14.1%
-5.3%
Capex IntensityCapex / Revenue
0.0%
0.4%
Cash ConversionOCF / Net Profit
25.28×
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
DENN
DENN
GCL
GCL
Q3 25
$16.0M
$-4.8M
Q2 25
$9.4M
$-10.3M
Q1 25
$5.0M
Q4 24
$8.5M
Q3 24
$6.6M
$6.1M
Q2 24
$14.2M
Q1 24
$215.0K
Q4 23
$21.4M
Free Cash Flow
DENN
DENN
GCL
GCL
Q3 25
$16.0M
$-5.2M
Q2 25
$-10.5M
Q1 25
Q4 24
Q3 24
Q2 24
Q1 24
Q4 23
FCF Margin
DENN
DENN
GCL
GCL
Q3 25
14.1%
-5.3%
Q2 25
-7.4%
Q1 25
Q4 24
Q3 24
Q2 24
Q1 24
Q4 23
Capex Intensity
DENN
DENN
GCL
GCL
Q3 25
0.0%
0.4%
Q2 25
0.1%
Q1 25
Q4 24
Q3 24
0.0%
Q2 24
Q1 24
Q4 23
Cash Conversion
DENN
DENN
GCL
GCL
Q3 25
25.28×
Q2 25
3.79×
-1.84×
Q1 25
15.38×
Q4 24
1.26×
Q3 24
1.01×
Q2 24
3.97×
Q1 24
0.05×
Q4 23
7.36×

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%

GCL
GCL

Segment breakdown not available.

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