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Side-by-side financial comparison of DENNY'S Corp (DENN) and CPI Card Group Inc. (PMTS). Click either name above to swap in a different company.
CPI Card Group Inc. is the larger business by last-quarter revenue ($153.1M vs $113.2M, roughly 1.4× DENNY'S Corp). CPI Card Group Inc. runs the higher net margin — 4.8% vs 0.6%, a 4.2% gap on every dollar of revenue. On growth, CPI Card Group Inc. posted the faster year-over-year revenue change (22.3% vs 1.3%). CPI Card Group Inc. produced more free cash flow last quarter ($35.2M vs $16.0M). Over the past eight quarters, CPI Card Group Inc.'s revenue compounded faster (16.9% 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.
CPI Card Group Inc. is a leading provider of payment card production and associated solutions, including contactless and contact credit/debit cards, prepaid cards, and card personalization services. It primarily serves financial institutions, fintech firms, and retail brands across its core North American market.
DENN vs PMTS — Head-to-Head
Income Statement — Q3 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $153.1M |
| Net Profit | $632.0K | $7.3M |
| Gross Margin | — | 31.5% |
| Operating Margin | 9.2% | 12.0% |
| Net Margin | 0.6% | 4.8% |
| Revenue YoY | 1.3% | 22.3% |
| Net Profit YoY | -90.3% | 8.5% |
| EPS (diluted) | $0.01 | $0.62 |
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.
| Q4 25 | — | $153.1M | ||
| Q3 25 | $113.2M | $138.0M | ||
| Q2 25 | $117.7M | $129.8M | ||
| Q1 25 | $111.6M | $122.8M | ||
| Q4 24 | $114.7M | $125.1M | ||
| Q3 24 | $111.8M | $124.8M | ||
| Q2 24 | $115.9M | $118.8M | ||
| Q1 24 | $110.0M | $111.9M |
| Q4 25 | — | $7.3M | ||
| Q3 25 | $632.0K | $2.3M | ||
| Q2 25 | $2.5M | $518.0K | ||
| Q1 25 | $326.0K | $4.8M | ||
| Q4 24 | $6.8M | $6.8M | ||
| Q3 24 | $6.5M | $1.3M | ||
| Q2 24 | $3.6M | $6.0M | ||
| Q1 24 | $4.7M | $5.5M |
| Q4 25 | — | 31.5% | ||
| Q3 25 | — | 29.7% | ||
| Q2 25 | — | 30.9% | ||
| Q1 25 | — | 33.2% | ||
| Q4 24 | — | 34.1% | ||
| Q3 24 | — | 35.8% | ||
| Q2 24 | — | 35.7% | ||
| Q1 24 | — | 37.1% |
| Q4 25 | — | 12.0% | ||
| Q3 25 | 9.2% | 9.4% | ||
| Q2 25 | 7.3% | 7.3% | ||
| Q1 25 | 4.7% | 11.5% | ||
| Q4 24 | 12.6% | 12.7% | ||
| Q3 24 | 10.5% | 14.3% | ||
| Q2 24 | 7.9% | 12.5% | ||
| Q1 24 | 9.1% | 12.6% |
| Q4 25 | — | 4.8% | ||
| Q3 25 | 0.6% | 1.7% | ||
| Q2 25 | 2.1% | 0.4% | ||
| Q1 25 | 0.3% | 3.9% | ||
| Q4 24 | 5.9% | 5.4% | ||
| Q3 24 | 5.8% | 1.0% | ||
| Q2 24 | 3.1% | 5.1% | ||
| Q1 24 | 4.3% | 4.9% |
| Q4 25 | — | $0.62 | ||
| Q3 25 | $0.01 | $0.19 | ||
| Q2 25 | $0.05 | $0.04 | ||
| Q1 25 | $0.01 | $0.40 | ||
| Q4 24 | $0.13 | $0.56 | ||
| Q3 24 | $0.12 | $0.11 | ||
| Q2 24 | $0.07 | $0.51 | ||
| Q1 24 | $0.09 | $0.46 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $21.7M |
| Total DebtLower is stronger | — | $286.7M |
| Stockholders' EquityBook value | $-32.7M | $-17.3M |
| Total Assets | $502.9M | $403.2M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $21.7M | ||
| Q3 25 | — | $16.0M | ||
| Q2 25 | — | $17.1M | ||
| Q1 25 | $1.1M | $31.5M | ||
| Q4 24 | $100.0K | $33.5M | ||
| Q3 24 | $2.9M | $14.7M | ||
| Q2 24 | $2.8M | $7.5M | ||
| Q1 24 | $2.8M | $17.1M |
| Q4 25 | — | $286.7M | ||
| Q3 25 | — | $308.4M | ||
| Q2 25 | — | $310.9M | ||
| Q1 25 | — | $280.7M | ||
| Q4 24 | $270.6M | $280.4M | ||
| Q3 24 | — | $280.2M | ||
| Q2 24 | — | $269.7M | ||
| Q1 24 | — | $265.3M |
| Q4 25 | — | $-17.3M | ||
| Q3 25 | $-32.7M | $-25.7M | ||
| Q2 25 | $-34.6M | $-29.0M | ||
| Q1 25 | $-36.4M | $-29.7M | ||
| Q4 24 | $-34.0M | $-35.6M | ||
| Q3 24 | $-54.5M | $-42.8M | ||
| Q2 24 | $-53.2M | $-44.6M | ||
| Q1 24 | $-55.7M | $-48.5M |
| Q4 25 | — | $403.2M | ||
| Q3 25 | $502.9M | $407.1M | ||
| Q2 25 | $491.1M | $399.8M | ||
| Q1 25 | $488.1M | $351.9M | ||
| Q4 24 | $496.3M | $349.7M | ||
| Q3 24 | $461.6M | $342.3M | ||
| Q2 24 | $459.9M | $321.4M | ||
| Q1 24 | $460.4M | $319.8M |
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 | $39.6M |
| Free Cash FlowOCF − Capex | $16.0M | $35.2M |
| FCF MarginFCF / Revenue | 14.1% | 23.0% |
| Capex IntensityCapex / Revenue | 0.0% | 2.9% |
| Cash ConversionOCF / Net Profit | 25.28× | 5.39× |
| TTM Free Cash FlowTrailing 4 quarters | — | $41.3M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $39.6M | ||
| Q3 25 | $16.0M | $10.0M | ||
| Q2 25 | $9.4M | $4.3M | ||
| Q1 25 | $5.0M | $5.6M | ||
| Q4 24 | $8.5M | $26.7M | ||
| Q3 24 | $6.6M | $12.5M | ||
| Q2 24 | $14.2M | $-4.8M | ||
| Q1 24 | $215.0K | $8.9M |
| Q4 25 | — | $35.2M | ||
| Q3 25 | $16.0M | $5.3M | ||
| Q2 25 | — | $533.0K | ||
| Q1 25 | — | $292.0K | ||
| Q4 24 | — | $21.6M | ||
| Q3 24 | — | $11.1M | ||
| Q2 24 | — | $-6.0M | ||
| Q1 24 | — | $7.4M |
| Q4 25 | — | 23.0% | ||
| Q3 25 | 14.1% | 3.8% | ||
| Q2 25 | — | 0.4% | ||
| Q1 25 | — | 0.2% | ||
| Q4 24 | — | 17.3% | ||
| Q3 24 | — | 8.9% | ||
| Q2 24 | — | -5.0% | ||
| Q1 24 | — | 6.6% |
| Q4 25 | — | 2.9% | ||
| Q3 25 | 0.0% | 3.4% | ||
| Q2 25 | — | 2.9% | ||
| Q1 25 | — | 4.3% | ||
| Q4 24 | — | 4.0% | ||
| Q3 24 | 0.0% | 1.2% | ||
| Q2 24 | — | 1.0% | ||
| Q1 24 | — | 1.3% |
| Q4 25 | — | 5.39× | ||
| Q3 25 | 25.28× | 4.32× | ||
| Q2 25 | 3.79× | 8.39× | ||
| Q1 25 | 15.38× | 1.17× | ||
| Q4 24 | 1.26× | 3.94× | ||
| Q3 24 | 1.01× | 9.70× | ||
| Q2 24 | 3.97× | -0.79× | ||
| Q1 24 | 0.05× | 1.63× |
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% |
PMTS
| US Debit And Credit | $128.9M | 84% |
| US Prepaid Debit | $24.4M | 16% |
