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Side-by-side financial comparison of DENNY'S Corp (DENN) and Proficient Auto Logistics, Inc (PAL). Click either name above to swap in a different company.

DENNY'S Corp is the larger business by last-quarter revenue ($113.2M vs $91.5M, roughly 1.2× Proficient Auto Logistics, Inc). DENNY'S Corp runs the higher net margin — 0.6% vs -1.5%, a 2.1% gap on every dollar of revenue.

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.

Proficient Auto Logistics, Inc. is a specialized automotive sector logistics provider. It offers tailored solutions including finished vehicle transport, auto parts storage and distribution, and supply chain support for automotive industry stakeholders, prioritizing reliable, efficient service delivery.

DENN vs PAL — Head-to-Head

Bigger by revenue
DENN
DENN
1.2× larger
DENN
$113.2M
$91.5M
PAL
Higher net margin
DENN
DENN
2.1% more per $
DENN
0.6%
-1.5%
PAL

Income Statement — Q3 FY2025 vs Q3 FY2024

Metric
DENN
DENN
PAL
PAL
Revenue
$113.2M
$91.5M
Net Profit
$632.0K
$-1.4M
Gross Margin
Operating Margin
9.2%
-2.4%
Net Margin
0.6%
-1.5%
Revenue YoY
1.3%
Net Profit YoY
-90.3%
EPS (diluted)
$0.01
$-0.05

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
PAL
PAL
Q3 25
$113.2M
Q2 25
$117.7M
Q1 25
$111.6M
Q4 24
$114.7M
Q3 24
$111.8M
$91.5M
Q2 24
$115.9M
Q1 24
$110.0M
Q4 23
$115.4M
Net Profit
DENN
DENN
PAL
PAL
Q3 25
$632.0K
Q2 25
$2.5M
Q1 25
$326.0K
Q4 24
$6.8M
Q3 24
$6.5M
$-1.4M
Q2 24
$3.6M
Q1 24
$4.7M
Q4 23
$2.9M
Operating Margin
DENN
DENN
PAL
PAL
Q3 25
9.2%
Q2 25
7.3%
Q1 25
4.7%
Q4 24
12.6%
Q3 24
10.5%
-2.4%
Q2 24
7.9%
Q1 24
9.1%
Q4 23
6.7%
Net Margin
DENN
DENN
PAL
PAL
Q3 25
0.6%
Q2 25
2.1%
Q1 25
0.3%
Q4 24
5.9%
Q3 24
5.8%
-1.5%
Q2 24
3.1%
Q1 24
4.3%
Q4 23
2.5%
EPS (diluted)
DENN
DENN
PAL
PAL
Q3 25
$0.01
Q2 25
$0.05
Q1 25
$0.01
Q4 24
$0.13
Q3 24
$0.12
$-0.05
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
PAL
PAL
Cash + ST InvestmentsLiquidity on hand
$16.8M
Total DebtLower is stronger
$64.0M
Stockholders' EquityBook value
$-32.7M
$338.5M
Total Assets
$502.9M
$498.2M
Debt / EquityLower = less leverage
0.19×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DENN
DENN
PAL
PAL
Q3 25
Q2 25
Q1 25
$1.1M
Q4 24
$100.0K
Q3 24
$2.9M
$16.8M
Q2 24
$2.8M
Q1 24
$2.8M
Q4 23
$100.0K
Total Debt
DENN
DENN
PAL
PAL
Q3 25
Q2 25
Q1 25
Q4 24
$270.6M
Q3 24
$64.0M
Q2 24
Q1 24
Q4 23
$264.6M
Stockholders' Equity
DENN
DENN
PAL
PAL
Q3 25
$-32.7M
Q2 25
$-34.6M
Q1 25
$-36.4M
Q4 24
$-34.0M
Q3 24
$-54.5M
$338.5M
Q2 24
$-53.2M
Q1 24
$-55.7M
Q4 23
$-62.7M
Total Assets
DENN
DENN
PAL
PAL
Q3 25
$502.9M
Q2 25
$491.1M
Q1 25
$488.1M
Q4 24
$496.3M
Q3 24
$461.6M
$498.2M
Q2 24
$459.9M
Q1 24
$460.4M
Q4 23
$464.8M
Debt / Equity
DENN
DENN
PAL
PAL
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
0.19×
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
PAL
PAL
Operating Cash FlowLast quarter
$16.0M
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.

Operating Cash Flow
DENN
DENN
PAL
PAL
Q3 25
$16.0M
Q2 25
$9.4M
Q1 25
$5.0M
Q4 24
$8.5M
Q3 24
$6.6M
Q2 24
$14.2M
Q1 24
$215.0K
Q4 23
$21.4M
Free Cash Flow
DENN
DENN
PAL
PAL
Q3 25
$16.0M
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Q1 24
Q4 23
FCF Margin
DENN
DENN
PAL
PAL
Q3 25
14.1%
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Q1 24
Q4 23
Capex Intensity
DENN
DENN
PAL
PAL
Q3 25
0.0%
Q2 25
Q1 25
Q4 24
Q3 24
0.0%
Q2 24
Q1 24
Q4 23
Cash Conversion
DENN
DENN
PAL
PAL
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×
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%

PAL
PAL

Segment breakdown not available.

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