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Side-by-side financial comparison of DENNY'S Corp (DENN) and NATIONAL PRESTO INDUSTRIES INC (NPK). Click either name above to swap in a different company.

NATIONAL PRESTO INDUSTRIES INC is the larger business by last-quarter revenue ($164.0M vs $113.2M, roughly 1.4× DENNY'S Corp). On growth, NATIONAL PRESTO INDUSTRIES INC posted the faster year-over-year revenue change (21.7% vs 1.3%). DENNY'S Corp produced more free cash flow last quarter ($16.0M vs $12.4M). Over the past eight quarters, NATIONAL PRESTO INDUSTRIES INC's revenue compounded faster (46.3% 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.

National Presto Industries is a company founded in 1905 in Eau Claire, Wisconsin. Originally called "Northwestern Steel and Iron Works" the company changed its name to the "National Pressure Cooker Company" in 1929 and then National Presto Industries, Inc. 1953. The company originally produced pressure canners for commercial, and later home, use. Beginning in 1939, the company introduced small home-use cooking appliances. The company was admitted to the New York Stock Exchange on March 3, 1969.

DENN vs NPK — Head-to-Head

Bigger by revenue
NPK
NPK
1.4× larger
NPK
$164.0M
$113.2M
DENN
Growing faster (revenue YoY)
NPK
NPK
+20.4% gap
NPK
21.7%
1.3%
DENN
More free cash flow
DENN
DENN
$3.5M more FCF
DENN
$16.0M
$12.4M
NPK
Faster 2-yr revenue CAGR
NPK
NPK
Annualised
NPK
46.3%
-0.9%
DENN

Income Statement — Q3 FY2025 vs Q4 FY2025

Metric
DENN
DENN
NPK
NPK
Revenue
$113.2M
$164.0M
Net Profit
$632.0K
Gross Margin
16.9%
Operating Margin
9.2%
11.4%
Net Margin
0.6%
Revenue YoY
1.3%
21.7%
Net Profit YoY
-90.3%
EPS (diluted)
$0.01

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
NPK
NPK
Q4 25
$164.0M
Q3 25
$113.2M
$115.5M
Q2 25
$117.7M
$120.4M
Q1 25
$111.6M
$103.6M
Q4 24
$114.7M
$134.7M
Q3 24
$111.8M
$91.8M
Q2 24
$115.9M
$85.1M
Q1 24
$110.0M
$76.7M
Net Profit
DENN
DENN
NPK
NPK
Q4 25
Q3 25
$632.0K
$5.3M
Q2 25
$2.5M
$5.2M
Q1 25
$326.0K
$7.6M
Q4 24
$6.8M
Q3 24
$6.5M
$8.1M
Q2 24
$3.6M
$6.1M
Q1 24
$4.7M
$6.6M
Gross Margin
DENN
DENN
NPK
NPK
Q4 25
16.9%
Q3 25
13.9%
Q2 25
15.4%
Q1 25
17.5%
Q4 24
24.3%
Q3 24
18.8%
Q2 24
17.3%
Q1 24
18.1%
Operating Margin
DENN
DENN
NPK
NPK
Q4 25
11.4%
Q3 25
9.2%
5.6%
Q2 25
7.3%
5.1%
Q1 25
4.7%
8.8%
Q4 24
12.6%
17.3%
Q3 24
10.5%
10.0%
Q2 24
7.9%
7.5%
Q1 24
9.1%
8.2%
Net Margin
DENN
DENN
NPK
NPK
Q4 25
Q3 25
0.6%
4.6%
Q2 25
2.1%
4.3%
Q1 25
0.3%
7.3%
Q4 24
5.9%
Q3 24
5.8%
8.8%
Q2 24
3.1%
7.1%
Q1 24
4.3%
8.6%
EPS (diluted)
DENN
DENN
NPK
NPK
Q4 25
Q3 25
$0.01
Q2 25
$0.05
Q1 25
$0.01
Q4 24
$0.13
Q3 24
$0.12
Q2 24
$0.07
Q1 24
$0.09

Balance Sheet & Financial Strength

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

Metric
DENN
DENN
NPK
NPK
Cash + ST InvestmentsLiquidity on hand
$3.8M
Total DebtLower is stronger
Stockholders' EquityBook value
$-32.7M
$395.1M
Total Assets
$502.9M
$500.7M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DENN
DENN
NPK
NPK
Q4 25
$3.8M
Q3 25
$4.6M
Q2 25
$4.8M
Q1 25
$1.1M
$5.5M
Q4 24
$100.0K
$22.7M
Q3 24
$2.9M
$33.2M
Q2 24
$2.8M
$53.4M
Q1 24
$2.8M
$87.9M
Total Debt
DENN
DENN
NPK
NPK
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$270.6M
Q3 24
Q2 24
Q1 24
Stockholders' Equity
DENN
DENN
NPK
NPK
Q4 25
$395.1M
Q3 25
$-32.7M
$379.8M
Q2 25
$-34.6M
$374.1M
Q1 25
$-36.4M
$368.6M
Q4 24
$-34.0M
$367.6M
Q3 24
$-54.5M
$346.6M
Q2 24
$-53.2M
$338.1M
Q1 24
$-55.7M
$331.6M
Total Assets
DENN
DENN
NPK
NPK
Q4 25
$500.7M
Q3 25
$502.9M
$503.8M
Q2 25
$491.1M
$471.9M
Q1 25
$488.1M
$455.3M
Q4 24
$496.3M
$453.4M
Q3 24
$461.6M
$428.9M
Q2 24
$459.9M
$418.1M
Q1 24
$460.4M
$417.5M

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
NPK
NPK
Operating Cash FlowLast quarter
$16.0M
$13.9M
Free Cash FlowOCF − Capex
$16.0M
$12.4M
FCF MarginFCF / Revenue
14.1%
7.6%
Capex IntensityCapex / Revenue
0.0%
0.9%
Cash ConversionOCF / Net Profit
25.28×
TTM Free Cash FlowTrailing 4 quarters
$-36.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
DENN
DENN
NPK
NPK
Q4 25
$13.9M
Q3 25
$16.0M
$-24.6M
Q2 25
$9.4M
$-10.9M
Q1 25
$5.0M
$12.5M
Q4 24
$8.5M
$-7.6M
Q3 24
$6.6M
$-17.5M
Q2 24
$14.2M
$-33.9M
Q1 24
$215.0K
$5.6M
Free Cash Flow
DENN
DENN
NPK
NPK
Q4 25
$12.4M
Q3 25
$16.0M
$-24.7M
Q2 25
$-13.4M
Q1 25
$-10.5M
Q4 24
$-11.3M
Q3 24
$-20.3M
Q2 24
$-34.5M
Q1 24
$5.2M
FCF Margin
DENN
DENN
NPK
NPK
Q4 25
7.6%
Q3 25
14.1%
-21.4%
Q2 25
-11.1%
Q1 25
-10.2%
Q4 24
-8.4%
Q3 24
-22.1%
Q2 24
-40.6%
Q1 24
6.7%
Capex Intensity
DENN
DENN
NPK
NPK
Q4 25
0.9%
Q3 25
0.0%
0.1%
Q2 25
2.0%
Q1 25
22.2%
Q4 24
2.7%
Q3 24
0.0%
3.1%
Q2 24
0.8%
Q1 24
0.5%
Cash Conversion
DENN
DENN
NPK
NPK
Q4 25
Q3 25
25.28×
-4.63×
Q2 25
3.79×
-2.12×
Q1 25
15.38×
1.64×
Q4 24
1.26×
Q3 24
1.01×
-2.16×
Q2 24
3.97×
-5.58×
Q1 24
0.05×
0.85×

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%

NPK
NPK

Segment breakdown not available.

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