vs

Side-by-side financial comparison of DENNY'S Corp (DENN) and PREFORMED LINE PRODUCTS CO (PLPC). Click either name above to swap in a different company.

PREFORMED LINE PRODUCTS CO is the larger business by last-quarter revenue ($173.1M vs $113.2M, roughly 1.5× DENNY'S Corp). PREFORMED LINE PRODUCTS CO runs the higher net margin — 4.9% vs 0.6%, a 4.3% gap on every dollar of revenue. On growth, PREFORMED LINE PRODUCTS CO posted the faster year-over-year revenue change (3.6% vs 1.3%). DENNY'S Corp produced more free cash flow last quarter ($16.0M vs $11.8M). Over the past eight quarters, PREFORMED LINE PRODUCTS CO's revenue compounded faster (10.8% 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.

Preformed Line Products Co (PLPC) designs, manufactures and supplies engineered hardware for power transmission, telecommunications, and renewable energy infrastructure sectors. It serves utility, network operator and industrial customers across global regions, offering solutions that boost network reliability and operational efficiency.

DENN vs PLPC — Head-to-Head

Bigger by revenue
PLPC
PLPC
1.5× larger
PLPC
$173.1M
$113.2M
DENN
Growing faster (revenue YoY)
PLPC
PLPC
+2.3% gap
PLPC
3.6%
1.3%
DENN
Higher net margin
PLPC
PLPC
4.3% more per $
PLPC
4.9%
0.6%
DENN
More free cash flow
DENN
DENN
$4.2M more FCF
DENN
$16.0M
$11.8M
PLPC
Faster 2-yr revenue CAGR
PLPC
PLPC
Annualised
PLPC
10.8%
-0.9%
DENN

Income Statement — Q3 FY2025 vs Q4 FY2025

Metric
DENN
DENN
PLPC
PLPC
Revenue
$113.2M
$173.1M
Net Profit
$632.0K
$8.4M
Gross Margin
29.8%
Operating Margin
9.2%
6.8%
Net Margin
0.6%
4.9%
Revenue YoY
1.3%
3.6%
Net Profit YoY
-90.3%
-19.3%
EPS (diluted)
$0.01
$1.72

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
PLPC
PLPC
Q4 25
$173.1M
Q3 25
$113.2M
$178.1M
Q2 25
$117.7M
$169.6M
Q1 25
$111.6M
$148.5M
Q4 24
$114.7M
$167.1M
Q3 24
$111.8M
$147.0M
Q2 24
$115.9M
$138.7M
Q1 24
$110.0M
$140.9M
Net Profit
DENN
DENN
PLPC
PLPC
Q4 25
$8.4M
Q3 25
$632.0K
$2.6M
Q2 25
$2.5M
$12.7M
Q1 25
$326.0K
$11.5M
Q4 24
$6.8M
$10.5M
Q3 24
$6.5M
$7.7M
Q2 24
$3.6M
$9.4M
Q1 24
$4.7M
$9.6M
Gross Margin
DENN
DENN
PLPC
PLPC
Q4 25
29.8%
Q3 25
29.7%
Q2 25
32.7%
Q1 25
32.8%
Q4 24
33.3%
Q3 24
31.1%
Q2 24
31.9%
Q1 24
31.3%
Operating Margin
DENN
DENN
PLPC
PLPC
Q4 25
6.8%
Q3 25
9.2%
7.4%
Q2 25
7.3%
10.1%
Q1 25
4.7%
8.8%
Q4 24
12.6%
10.5%
Q3 24
10.5%
7.1%
Q2 24
7.9%
8.1%
Q1 24
9.1%
8.2%
Net Margin
DENN
DENN
PLPC
PLPC
Q4 25
4.9%
Q3 25
0.6%
1.5%
Q2 25
2.1%
7.5%
Q1 25
0.3%
7.8%
Q4 24
5.9%
6.3%
Q3 24
5.8%
5.2%
Q2 24
3.1%
6.8%
Q1 24
4.3%
6.8%
EPS (diluted)
DENN
DENN
PLPC
PLPC
Q4 25
$1.72
Q3 25
$0.01
$0.53
Q2 25
$0.05
$2.56
Q1 25
$0.01
$2.33
Q4 24
$0.13
$2.13
Q3 24
$0.12
$1.54
Q2 24
$0.07
$1.89
Q1 24
$0.09
$1.94

Balance Sheet & Financial Strength

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

Metric
DENN
DENN
PLPC
PLPC
Cash + ST InvestmentsLiquidity on hand
Total DebtLower is stronger
$38.3M
Stockholders' EquityBook value
$-32.7M
$475.5M
Total Assets
$502.9M
$653.6M
Debt / EquityLower = less leverage
0.08×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DENN
DENN
PLPC
PLPC
Q4 25
Q3 25
Q2 25
Q1 25
$1.1M
Q4 24
$100.0K
Q3 24
$2.9M
Q2 24
$2.8M
Q1 24
$2.8M
Total Debt
DENN
DENN
PLPC
PLPC
Q4 25
$38.3M
Q3 25
$36.0M
Q2 25
$31.8M
Q1 25
$29.1M
Q4 24
$270.6M
$20.8M
Q3 24
$27.2M
Q2 24
$31.6M
Q1 24
$55.0M
Stockholders' Equity
DENN
DENN
PLPC
PLPC
Q4 25
$475.5M
Q3 25
$-32.7M
$466.3M
Q2 25
$-34.6M
$460.7M
Q1 25
$-36.4M
$435.8M
Q4 24
$-34.0M
$422.3M
Q3 24
$-54.5M
$429.0M
Q2 24
$-53.2M
$416.2M
Q1 24
$-55.7M
$413.4M
Total Assets
DENN
DENN
PLPC
PLPC
Q4 25
$653.6M
Q3 25
$502.9M
$644.6M
Q2 25
$491.1M
$631.5M
Q1 25
$488.1M
$592.5M
Q4 24
$496.3M
$573.9M
Q3 24
$461.6M
$592.0M
Q2 24
$459.9M
$572.6M
Q1 24
$460.4M
$586.1M
Debt / Equity
DENN
DENN
PLPC
PLPC
Q4 25
0.08×
Q3 25
0.08×
Q2 25
0.07×
Q1 25
0.07×
Q4 24
0.05×
Q3 24
0.06×
Q2 24
0.08×
Q1 24
0.13×

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
PLPC
PLPC
Operating Cash FlowLast quarter
$16.0M
$21.9M
Free Cash FlowOCF − Capex
$16.0M
$11.8M
FCF MarginFCF / Revenue
14.1%
6.8%
Capex IntensityCapex / Revenue
0.0%
5.9%
Cash ConversionOCF / Net Profit
25.28×
2.60×
TTM Free Cash FlowTrailing 4 quarters
$33.3M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
DENN
DENN
PLPC
PLPC
Q4 25
$21.9M
Q3 25
$16.0M
$18.9M
Q2 25
$9.4M
$26.9M
Q1 25
$5.0M
$5.7M
Q4 24
$8.5M
$24.1M
Q3 24
$6.6M
$9.4M
Q2 24
$14.2M
$28.3M
Q1 24
$215.0K
$5.8M
Free Cash Flow
DENN
DENN
PLPC
PLPC
Q4 25
$11.8M
Q3 25
$16.0M
$8.3M
Q2 25
$18.6M
Q1 25
$-5.3M
Q4 24
$20.6M
Q3 24
$5.8M
Q2 24
$24.6M
Q1 24
$1.8M
FCF Margin
DENN
DENN
PLPC
PLPC
Q4 25
6.8%
Q3 25
14.1%
4.7%
Q2 25
10.9%
Q1 25
-3.6%
Q4 24
12.3%
Q3 24
3.9%
Q2 24
17.7%
Q1 24
1.3%
Capex Intensity
DENN
DENN
PLPC
PLPC
Q4 25
5.9%
Q3 25
0.0%
6.0%
Q2 25
4.9%
Q1 25
7.4%
Q4 24
2.1%
Q3 24
0.0%
2.4%
Q2 24
2.7%
Q1 24
2.8%
Cash Conversion
DENN
DENN
PLPC
PLPC
Q4 25
2.60×
Q3 25
25.28×
7.21×
Q2 25
3.79×
2.12×
Q1 25
15.38×
0.49×
Q4 24
1.26×
2.30×
Q3 24
1.01×
1.22×
Q2 24
3.97×
3.02×
Q1 24
0.05×
0.60×

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%

PLPC
PLPC

Segment breakdown not available.

Related Comparisons