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

LINDSAY CORP is the larger business by last-quarter revenue ($150.7M vs $113.2M, roughly 1.3× DENNY'S Corp). LINDSAY CORP runs the higher net margin — 11.0% vs 0.6%, a 10.4% gap on every dollar of revenue. On growth, DENNY'S Corp posted the faster year-over-year revenue change (1.3% vs -6.1%). DENNY'S Corp produced more free cash flow last quarter ($16.0M vs $-15.1M). Over the past eight quarters, LINDSAY CORP's revenue compounded faster (1.3% 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.

Lindsay Corporation, formerly known as Lindsay Manufacturing Co., is a manufacturer of Zimmatic brand center pivot irrigation systems, based in Omaha, Nebraska, United States. It also manufactures farm and construction machinery, as well as road and railroad infrastructure equipment. At August 31, 2008, the company had 1,239 employees.

DENN vs LNN — Head-to-Head

Bigger by revenue
LNN
LNN
1.3× larger
LNN
$150.7M
$113.2M
DENN
Growing faster (revenue YoY)
DENN
DENN
+7.5% gap
DENN
1.3%
-6.1%
LNN
Higher net margin
LNN
LNN
10.4% more per $
LNN
11.0%
0.6%
DENN
More free cash flow
DENN
DENN
$31.0M more FCF
DENN
$16.0M
$-15.1M
LNN
Faster 2-yr revenue CAGR
LNN
LNN
Annualised
LNN
1.3%
-0.9%
DENN

Income Statement — Q3 FY2025 vs Q1 FY2026

Metric
DENN
DENN
LNN
LNN
Revenue
$113.2M
$150.7M
Net Profit
$632.0K
$16.5M
Gross Margin
33.3%
Operating Margin
9.2%
13.0%
Net Margin
0.6%
11.0%
Revenue YoY
1.3%
-6.1%
Net Profit YoY
-90.3%
-3.7%
EPS (diluted)
$0.01
$1.54

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
LNN
LNN
Q4 25
$150.7M
Q3 25
$113.2M
$149.0M
Q2 25
$117.7M
$165.7M
Q1 25
$111.6M
$183.8M
Q4 24
$114.7M
$160.5M
Q3 24
$111.8M
$149.4M
Q2 24
$115.9M
$133.7M
Q1 24
$110.0M
$146.8M
Net Profit
DENN
DENN
LNN
LNN
Q4 25
$16.5M
Q3 25
$632.0K
$10.8M
Q2 25
$2.5M
$19.5M
Q1 25
$326.0K
$26.6M
Q4 24
$6.8M
$17.2M
Q3 24
$6.5M
$12.7M
Q2 24
$3.6M
$20.4M
Q1 24
$4.7M
$18.1M
Gross Margin
DENN
DENN
LNN
LNN
Q4 25
33.3%
Q3 25
30.0%
Q2 25
32.4%
Q1 25
34.0%
Q4 24
31.1%
Q3 24
30.6%
Q2 24
34.8%
Q1 24
33.3%
Operating Margin
DENN
DENN
LNN
LNN
Q4 25
13.0%
Q3 25
9.2%
7.6%
Q2 25
7.3%
14.4%
Q1 25
4.7%
17.5%
Q4 24
12.6%
13.0%
Q3 24
10.5%
9.0%
Q2 24
7.9%
14.9%
Q1 24
9.1%
15.1%
Net Margin
DENN
DENN
LNN
LNN
Q4 25
11.0%
Q3 25
0.6%
7.3%
Q2 25
2.1%
11.8%
Q1 25
0.3%
14.5%
Q4 24
5.9%
10.7%
Q3 24
5.8%
8.5%
Q2 24
3.1%
15.2%
Q1 24
4.3%
12.3%
EPS (diluted)
DENN
DENN
LNN
LNN
Q4 25
$1.54
Q3 25
$0.01
$0.99
Q2 25
$0.05
$1.78
Q1 25
$0.01
$2.44
Q4 24
$0.13
$1.57
Q3 24
$0.12
$1.16
Q2 24
$0.07
$1.85
Q1 24
$0.09
$1.64

Balance Sheet & Financial Strength

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

Metric
DENN
DENN
LNN
LNN
Cash + ST InvestmentsLiquidity on hand
$199.6M
Total DebtLower is stronger
$115.2M
Stockholders' EquityBook value
$-32.7M
$518.2M
Total Assets
$502.9M
$828.4M
Debt / EquityLower = less leverage
0.22×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DENN
DENN
LNN
LNN
Q4 25
$199.6M
Q3 25
$250.6M
Q2 25
$210.8M
Q1 25
$1.1M
$186.7M
Q4 24
$100.0K
$194.1M
Q3 24
$2.9M
$190.9M
Q2 24
$2.8M
$152.7M
Q1 24
$2.8M
$150.6M
Total Debt
DENN
DENN
LNN
LNN
Q4 25
$115.2M
Q3 25
$115.3M
Q2 25
$115.3M
Q1 25
$115.4M
Q4 24
$270.6M
$115.4M
Q3 24
$115.5M
Q2 24
$115.5M
Q1 24
$115.6M
Stockholders' Equity
DENN
DENN
LNN
LNN
Q4 25
$518.2M
Q3 25
$-32.7M
$532.9M
Q2 25
$-34.6M
$528.8M
Q1 25
$-36.4M
$516.4M
Q4 24
$-34.0M
$488.5M
Q3 24
$-54.5M
$480.9M
Q2 24
$-53.2M
$480.0M
Q1 24
$-55.7M
$483.0M
Total Assets
DENN
DENN
LNN
LNN
Q4 25
$828.4M
Q3 25
$502.9M
$840.8M
Q2 25
$491.1M
$840.9M
Q1 25
$488.1M
$814.2M
Q4 24
$496.3M
$771.0M
Q3 24
$461.6M
$760.2M
Q2 24
$459.9M
$758.1M
Q1 24
$460.4M
$765.3M
Debt / Equity
DENN
DENN
LNN
LNN
Q4 25
0.22×
Q3 25
0.22×
Q2 25
0.22×
Q1 25
0.22×
Q4 24
0.24×
Q3 24
0.24×
Q2 24
0.24×
Q1 24
0.24×

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
LNN
LNN
Operating Cash FlowLast quarter
$16.0M
$-597.0K
Free Cash FlowOCF − Capex
$16.0M
$-15.1M
FCF MarginFCF / Revenue
14.1%
-10.0%
Capex IntensityCapex / Revenue
0.0%
9.6%
Cash ConversionOCF / Net Profit
25.28×
-0.04×
TTM Free Cash FlowTrailing 4 quarters
$62.9M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
DENN
DENN
LNN
LNN
Q4 25
$-597.0K
Q3 25
$16.0M
$64.0M
Q2 25
$9.4M
$35.0M
Q1 25
$5.0M
$12.3M
Q4 24
$8.5M
$21.6M
Q3 24
$6.6M
$53.1M
Q2 24
$14.2M
$30.5M
Q1 24
$215.0K
$-9.7M
Free Cash Flow
DENN
DENN
LNN
LNN
Q4 25
$-15.1M
Q3 25
$16.0M
$49.8M
Q2 25
$25.7M
Q1 25
$2.5M
Q4 24
$12.5M
Q3 24
$47.7M
Q2 24
$25.8M
Q1 24
$-21.6M
FCF Margin
DENN
DENN
LNN
LNN
Q4 25
-10.0%
Q3 25
14.1%
33.4%
Q2 25
15.5%
Q1 25
1.4%
Q4 24
7.8%
Q3 24
31.9%
Q2 24
19.3%
Q1 24
-14.7%
Capex Intensity
DENN
DENN
LNN
LNN
Q4 25
9.6%
Q3 25
0.0%
9.6%
Q2 25
5.6%
Q1 25
5.3%
Q4 24
5.7%
Q3 24
0.0%
3.6%
Q2 24
3.6%
Q1 24
8.1%
Cash Conversion
DENN
DENN
LNN
LNN
Q4 25
-0.04×
Q3 25
25.28×
5.92×
Q2 25
3.79×
1.79×
Q1 25
15.38×
0.46×
Q4 24
1.26×
1.26×
Q3 24
1.01×
4.17×
Q2 24
3.97×
1.50×
Q1 24
0.05×
-0.54×

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%

LNN
LNN

Transferred At Point In Time$133.2M88%
Infrastructure$13.4M9%
Transferred Over Time$8.0M5%

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