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Side-by-side financial comparison of DENNY'S Corp (DENN) and UNIVERSAL DISPLAY CORP \PA\ (OLED). Click either name above to swap in a different company.
UNIVERSAL DISPLAY CORP \PA\ is the larger business by last-quarter revenue ($142.2M vs $113.2M, roughly 1.3× DENNY'S Corp). UNIVERSAL DISPLAY CORP \PA\ runs the higher net margin — 25.2% vs 0.6%, a 24.7% gap on every dollar of revenue. On growth, DENNY'S Corp posted the faster year-over-year revenue change (1.3% vs -14.5%). Over the past eight quarters, DENNY'S Corp's revenue compounded faster (-0.9% CAGR vs -5.3%).
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.
Universal Display Corporation is a developer and manufacturer of organic light emitting diode (OLED) technologies and materials, and it is a provider of services to the display and lighting industries.
DENN vs OLED — Head-to-Head
Income Statement — Q3 FY2025 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $142.2M |
| Net Profit | $632.0K | $35.9M |
| Gross Margin | — | 74.6% |
| Operating Margin | 9.2% | 30.1% |
| Net Margin | 0.6% | 25.2% |
| Revenue YoY | 1.3% | -14.5% |
| Net Profit YoY | -90.3% | -44.3% |
| 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.
| Q1 26 | — | $142.2M | ||
| Q4 25 | — | $172.9M | ||
| Q3 25 | $113.2M | $139.6M | ||
| Q2 25 | $117.7M | $171.8M | ||
| Q1 25 | $111.6M | $166.3M | ||
| Q4 24 | $114.7M | $162.3M | ||
| Q3 24 | $111.8M | $161.6M | ||
| Q2 24 | $115.9M | $158.5M |
| Q1 26 | — | $35.9M | ||
| Q4 25 | — | $66.3M | ||
| Q3 25 | $632.0K | $44.0M | ||
| Q2 25 | $2.5M | $67.3M | ||
| Q1 25 | $326.0K | $64.4M | ||
| Q4 24 | $6.8M | $46.0M | ||
| Q3 24 | $6.5M | $66.9M | ||
| Q2 24 | $3.6M | $52.3M |
| Q1 26 | — | 74.6% | ||
| Q4 25 | — | 76.1% | ||
| Q3 25 | — | 74.6% | ||
| Q2 25 | — | 77.2% | ||
| Q1 25 | — | 77.1% | ||
| Q4 24 | — | 77.0% | ||
| Q3 24 | — | 77.8% | ||
| Q2 24 | — | 75.8% |
| Q1 26 | — | 30.1% | ||
| Q4 25 | — | 38.9% | ||
| Q3 25 | 9.2% | 30.9% | ||
| Q2 25 | 7.3% | 39.9% | ||
| Q1 25 | 4.7% | 41.9% | ||
| Q4 24 | 12.6% | 32.3% | ||
| Q3 24 | 10.5% | 41.5% | ||
| Q2 24 | 7.9% | 35.6% |
| Q1 26 | — | 25.2% | ||
| Q4 25 | — | 38.4% | ||
| Q3 25 | 0.6% | 31.5% | ||
| Q2 25 | 2.1% | 39.2% | ||
| Q1 25 | 0.3% | 38.8% | ||
| Q4 24 | 5.9% | 28.4% | ||
| Q3 24 | 5.8% | 41.4% | ||
| Q2 24 | 3.1% | 33.0% |
| Q1 26 | — | $0.76 | ||
| Q4 25 | — | $1.40 | ||
| Q3 25 | $0.01 | $0.92 | ||
| Q2 25 | $0.05 | $1.41 | ||
| Q1 25 | $0.01 | $1.35 | ||
| Q4 24 | $0.13 | $0.96 | ||
| Q3 24 | $0.12 | $1.40 | ||
| Q2 24 | $0.07 | $1.10 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $516.4M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $-32.7M | — |
| Total Assets | $502.9M | $1.9B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $516.4M | ||
| Q4 25 | — | $602.4M | ||
| Q3 25 | — | $603.0M | ||
| Q2 25 | — | $525.2M | ||
| Q1 25 | $1.1M | $571.3M | ||
| Q4 24 | $100.0K | $492.7M | ||
| Q3 24 | $2.9M | $551.6M | ||
| Q2 24 | $2.8M | $530.5M |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $270.6M | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | — | — | ||
| Q4 25 | — | $1.8B | ||
| Q3 25 | $-32.7M | $1.7B | ||
| Q2 25 | $-34.6M | $1.7B | ||
| Q1 25 | $-36.4M | $1.7B | ||
| Q4 24 | $-34.0M | $1.6B | ||
| Q3 24 | $-54.5M | $1.6B | ||
| Q2 24 | $-53.2M | $1.5B |
| Q1 26 | — | $1.9B | ||
| Q4 25 | — | $2.0B | ||
| Q3 25 | $502.9M | $1.9B | ||
| Q2 25 | $491.1M | $1.9B | ||
| Q1 25 | $488.1M | $1.9B | ||
| Q4 24 | $496.3M | $1.8B | ||
| Q3 24 | $461.6M | $1.8B | ||
| Q2 24 | $459.9M | $1.8B |
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 | $108.9M |
| Free Cash FlowOCF − Capex | $16.0M | — |
| FCF MarginFCF / Revenue | 14.1% | — |
| Capex IntensityCapex / Revenue | 0.0% | — |
| Cash ConversionOCF / Net Profit | 25.28× | 3.03× |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $108.9M | ||
| Q4 25 | — | $31.1M | ||
| Q3 25 | $16.0M | $97.2M | ||
| Q2 25 | $9.4M | $51.9M | ||
| Q1 25 | $5.0M | $30.6M | ||
| Q4 24 | $8.5M | $34.7M | ||
| Q3 24 | $6.6M | $79.9M | ||
| Q2 24 | $14.2M | $67.0M |
| Q1 26 | — | — | ||
| Q4 25 | — | $15.1M | ||
| Q3 25 | $16.0M | $84.3M | ||
| Q2 25 | — | $37.5M | ||
| Q1 25 | — | $17.5M | ||
| Q4 24 | — | $22.0M | ||
| Q3 24 | — | $66.2M | ||
| Q2 24 | — | $57.9M |
| Q1 26 | — | — | ||
| Q4 25 | — | 8.7% | ||
| Q3 25 | 14.1% | 60.4% | ||
| Q2 25 | — | 21.8% | ||
| Q1 25 | — | 10.5% | ||
| Q4 24 | — | 13.6% | ||
| Q3 24 | — | 41.0% | ||
| Q2 24 | — | 36.5% |
| Q1 26 | — | — | ||
| Q4 25 | — | 9.3% | ||
| Q3 25 | 0.0% | 9.2% | ||
| Q2 25 | — | 8.4% | ||
| Q1 25 | — | 7.9% | ||
| Q4 24 | — | 7.8% | ||
| Q3 24 | 0.0% | 8.4% | ||
| Q2 24 | — | 5.8% |
| Q1 26 | — | 3.03× | ||
| Q4 25 | — | 0.47× | ||
| Q3 25 | 25.28× | 2.21× | ||
| Q2 25 | 3.79× | 0.77× | ||
| Q1 25 | 15.38× | 0.47× | ||
| Q4 24 | 1.26× | 0.75× | ||
| Q3 24 | 1.01× | 1.19× | ||
| Q2 24 | 3.97× | 1.28× |
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% |
OLED
| Material sales | $83.7M | 59% |
| Royalty and license fees | $54.2M | 38% |
| Contract research services | $4.3M | 3% |
