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Side-by-side financial comparison of DENNY'S Corp (DENN) and JBG SMITH Properties (JBGS). Click either name above to swap in a different company.
JBG SMITH Properties is the larger business by last-quarter revenue ($127.6M vs $113.2M, roughly 1.1× DENNY'S Corp). DENNY'S Corp runs the higher net margin — 0.6% vs -35.7%, a 36.3% gap on every dollar of revenue. On growth, DENNY'S Corp posted the faster year-over-year revenue change (1.3% vs -2.5%). Over the past eight quarters, DENNY'S Corp's revenue compounded faster (-0.9% CAGR vs -6.3%).
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.
JBG SMITH PropertiesJBGSEarnings & Financial Report
JBG SMITH Properties is a publicly traded real estate investment trust based in Bethesda, Maryland.
DENN vs JBGS — Head-to-Head
Income Statement — Q3 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $127.6M |
| Net Profit | $632.0K | $-45.5M |
| Gross Margin | — | — |
| Operating Margin | 9.2% | -47.5% |
| Net Margin | 0.6% | -35.7% |
| Revenue YoY | 1.3% | -2.5% |
| Net Profit YoY | -90.3% | 24.0% |
| EPS (diluted) | $0.01 | $-0.76 |
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 | — | $127.6M | ||
| Q3 25 | $113.2M | $123.9M | ||
| Q2 25 | $117.7M | $126.5M | ||
| Q1 25 | $111.6M | $120.7M | ||
| Q4 24 | $114.7M | $130.8M | ||
| Q3 24 | $111.8M | $136.0M | ||
| Q2 24 | $115.9M | $135.3M | ||
| Q1 24 | $110.0M | $145.2M |
| Q4 25 | — | $-45.5M | ||
| Q3 25 | $632.0K | $-28.6M | ||
| Q2 25 | $2.5M | $-19.2M | ||
| Q1 25 | $326.0K | $-45.7M | ||
| Q4 24 | $6.8M | $-59.9M | ||
| Q3 24 | $6.5M | $-27.0M | ||
| Q2 24 | $3.6M | $-24.4M | ||
| Q1 24 | $4.7M | $-32.3M |
| Q4 25 | — | -47.5% | ||
| Q3 25 | 9.2% | -27.5% | ||
| Q2 25 | 7.3% | -18.4% | ||
| Q1 25 | 4.7% | -44.7% | ||
| Q4 24 | 12.6% | -53.6% | ||
| Q3 24 | 10.5% | -22.4% | ||
| Q2 24 | 7.9% | -24.3% | ||
| Q1 24 | 9.1% | -30.1% |
| Q4 25 | — | -35.7% | ||
| Q3 25 | 0.6% | -23.1% | ||
| Q2 25 | 2.1% | -15.2% | ||
| Q1 25 | 0.3% | -37.9% | ||
| Q4 24 | 5.9% | -45.8% | ||
| Q3 24 | 5.8% | -19.8% | ||
| Q2 24 | 3.1% | -18.0% | ||
| Q1 24 | 4.3% | -22.2% |
| Q4 25 | — | $-0.76 | ||
| Q3 25 | $0.01 | $-0.48 | ||
| Q2 25 | $0.05 | $-0.29 | ||
| Q1 25 | $0.01 | $-0.56 | ||
| Q4 24 | $0.13 | $-0.70 | ||
| Q3 24 | $0.12 | $-0.32 | ||
| Q2 24 | $0.07 | $-0.27 | ||
| Q1 24 | $0.09 | $-0.36 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $75.3M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $-32.7M | $1.2B |
| Total Assets | $502.9M | $4.4B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $75.3M | ||
| Q3 25 | — | $64.4M | ||
| Q2 25 | — | $61.4M | ||
| Q1 25 | $1.1M | $81.3M | ||
| Q4 24 | $100.0K | $145.8M | ||
| Q3 24 | $2.9M | $137.0M | ||
| Q2 24 | $2.8M | $163.5M | ||
| Q1 24 | $2.8M | $220.5M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $270.6M | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| Q4 25 | — | $1.2B | ||
| Q3 25 | $-32.7M | $1.2B | ||
| Q2 25 | $-34.6M | $1.3B | ||
| Q1 25 | $-36.4M | $1.6B | ||
| Q4 24 | $-34.0M | $1.8B | ||
| Q3 24 | $-54.5M | $1.9B | ||
| Q2 24 | $-53.2M | $2.0B | ||
| Q1 24 | $-55.7M | $2.1B |
| Q4 25 | — | $4.4B | ||
| Q3 25 | $502.9M | $4.4B | ||
| Q2 25 | $491.1M | $4.5B | ||
| Q1 25 | $488.1M | $4.7B | ||
| Q4 24 | $496.3M | $5.0B | ||
| Q3 24 | $461.6M | $5.2B | ||
| Q2 24 | $459.9M | $5.3B | ||
| Q1 24 | $460.4M | $5.4B |
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 | $73.3M |
| 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.
| Q4 25 | — | $73.3M | ||
| Q3 25 | $16.0M | $8.9M | ||
| Q2 25 | $9.4M | $18.8M | ||
| Q1 25 | $5.0M | $12.9M | ||
| Q4 24 | $8.5M | $129.4M | ||
| Q3 24 | $6.6M | $26.4M | ||
| Q2 24 | $14.2M | $23.8M | ||
| Q1 24 | $215.0K | $37.0M |
| Q4 25 | — | — | ||
| Q3 25 | $16.0M | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| Q4 25 | — | — | ||
| Q3 25 | 14.1% | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| Q4 25 | — | — | ||
| Q3 25 | 0.0% | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 0.0% | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| 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
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% |
JBGS
Segment breakdown not available.
