vs
Side-by-side financial comparison of DENNY'S Corp (DENN) and PROCEPT BioRobotics Corp (PRCT). Click either name above to swap in a different company.
DENNY'S Corp is the larger business by last-quarter revenue ($113.2M vs $83.1M, roughly 1.4× PROCEPT BioRobotics Corp). DENNY'S Corp runs the higher net margin — 0.6% vs -38.1%, a 38.6% gap on every dollar of revenue. On growth, PROCEPT BioRobotics Corp posted the faster year-over-year revenue change (20.2% vs 1.3%). Over the past eight quarters, PROCEPT BioRobotics Corp's revenue compounded faster (24.8% 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.
PROCEPT BioRobotics Corp is a medical tech firm developing and commercializing robotic surgical solutions for urological care. Its flagship AquaBeam system provides image-guided minimally invasive therapy for benign prostatic hyperplasia, serving providers and patients across North America, Europe and global markets.
DENN vs PRCT — Head-to-Head
Income Statement — Q3 FY2025 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $83.1M |
| Net Profit | $632.0K | $-31.6M |
| Gross Margin | — | 64.9% |
| Operating Margin | 9.2% | -4.1% |
| Net Margin | 0.6% | -38.1% |
| Revenue YoY | 1.3% | 20.2% |
| Net Profit YoY | -90.3% | -27.9% |
| EPS (diluted) | $0.01 | $-0.56 |
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 | — | $83.1M | ||
| Q4 25 | — | $76.4M | ||
| Q3 25 | $113.2M | $83.3M | ||
| Q2 25 | $117.7M | $79.2M | ||
| Q1 25 | $111.6M | $69.2M | ||
| Q4 24 | $114.7M | $68.2M | ||
| Q3 24 | $111.8M | $58.4M | ||
| Q2 24 | $115.9M | $53.4M |
| Q1 26 | — | $-31.6M | ||
| Q4 25 | — | $-29.8M | ||
| Q3 25 | $632.0K | $-21.4M | ||
| Q2 25 | $2.5M | $-19.6M | ||
| Q1 25 | $326.0K | $-24.7M | ||
| Q4 24 | $6.8M | $-18.9M | ||
| Q3 24 | $6.5M | $-21.0M | ||
| Q2 24 | $3.6M | $-25.6M |
| Q1 26 | — | 64.9% | ||
| Q4 25 | — | 60.6% | ||
| Q3 25 | — | 64.8% | ||
| Q2 25 | — | 65.4% | ||
| Q1 25 | — | 63.9% | ||
| Q4 24 | — | 64.0% | ||
| Q3 24 | — | 63.2% | ||
| Q2 24 | — | 59.0% |
| Q1 26 | — | -4.1% | ||
| Q4 25 | — | -40.6% | ||
| Q3 25 | 9.2% | -27.8% | ||
| Q2 25 | 7.3% | -28.0% | ||
| Q1 25 | 4.7% | -39.7% | ||
| Q4 24 | 12.6% | -28.9% | ||
| Q3 24 | 10.5% | -38.4% | ||
| Q2 24 | 7.9% | -50.3% |
| Q1 26 | — | -38.1% | ||
| Q4 25 | — | -39.1% | ||
| Q3 25 | 0.6% | -25.7% | ||
| Q2 25 | 2.1% | -24.7% | ||
| Q1 25 | 0.3% | -35.8% | ||
| Q4 24 | 5.9% | -27.6% | ||
| Q3 24 | 5.8% | -35.9% | ||
| Q2 24 | 3.1% | -48.0% |
| Q1 26 | — | $-0.56 | ||
| Q4 25 | — | $-0.54 | ||
| Q3 25 | $0.01 | $-0.38 | ||
| Q2 25 | $0.05 | $-0.35 | ||
| Q1 25 | $0.01 | $-0.45 | ||
| Q4 24 | $0.13 | $-0.34 | ||
| Q3 24 | $0.12 | $-0.40 | ||
| Q2 24 | $0.07 | $-0.50 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $245.6M |
| Total DebtLower is stronger | — | $51.7M |
| Stockholders' EquityBook value | $-32.7M | $347.7M |
| Total Assets | $502.9M | $487.1M |
| Debt / EquityLower = less leverage | — | 0.15× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $245.6M | ||
| Q4 25 | — | $286.5M | ||
| Q3 25 | — | $294.3M | ||
| Q2 25 | — | $302.7M | ||
| Q1 25 | $1.1M | $316.2M | ||
| Q4 24 | $100.0K | $333.7M | ||
| Q3 24 | $2.9M | $196.8M | ||
| Q2 24 | $2.8M | $214.1M |
| Q1 26 | — | $51.7M | ||
| Q4 25 | — | $51.6M | ||
| Q3 25 | — | $51.6M | ||
| Q2 25 | — | $51.5M | ||
| Q1 25 | — | $51.5M | ||
| Q4 24 | $270.6M | $51.5M | ||
| Q3 24 | — | $51.4M | ||
| Q2 24 | — | $51.4M |
| Q1 26 | — | $347.7M | ||
| Q4 25 | — | $365.9M | ||
| Q3 25 | $-32.7M | $380.3M | ||
| Q2 25 | $-34.6M | $385.8M | ||
| Q1 25 | $-36.4M | $389.2M | ||
| Q4 24 | $-34.0M | $402.2M | ||
| Q3 24 | $-54.5M | $241.2M | ||
| Q2 24 | $-53.2M | $251.8M |
| Q1 26 | — | $487.1M | ||
| Q4 25 | — | $508.1M | ||
| Q3 25 | $502.9M | $511.5M | ||
| Q2 25 | $491.1M | $513.1M | ||
| Q1 25 | $488.1M | $519.4M | ||
| Q4 24 | $496.3M | $534.0M | ||
| Q3 24 | $461.6M | $374.1M | ||
| Q2 24 | $459.9M | $374.4M |
| Q1 26 | — | 0.15× | ||
| Q4 25 | — | 0.14× | ||
| Q3 25 | — | 0.14× | ||
| Q2 25 | — | 0.13× | ||
| Q1 25 | — | 0.13× | ||
| Q4 24 | — | 0.13× | ||
| Q3 24 | — | 0.21× | ||
| Q2 24 | — | 0.20× |
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 | — |
| 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.
| Q1 26 | — | — | ||
| Q4 25 | — | $-10.3M | ||
| Q3 25 | $16.0M | $-6.6M | ||
| Q2 25 | $9.4M | $-15.0M | ||
| Q1 25 | $5.0M | $-17.0M | ||
| Q4 24 | $8.5M | $-32.4M | ||
| Q3 24 | $6.6M | $-18.8M | ||
| Q2 24 | $14.2M | $-15.7M |
| Q1 26 | — | — | ||
| Q4 25 | — | $-12.2M | ||
| Q3 25 | $16.0M | $-9.5M | ||
| Q2 25 | — | $-17.8M | ||
| Q1 25 | — | $-18.8M | ||
| Q4 24 | — | $-33.6M | ||
| Q3 24 | — | $-19.0M | ||
| Q2 24 | — | $-16.8M |
| Q1 26 | — | — | ||
| Q4 25 | — | -15.9% | ||
| Q3 25 | 14.1% | -11.4% | ||
| Q2 25 | — | -22.5% | ||
| Q1 25 | — | -27.2% | ||
| Q4 24 | — | -49.2% | ||
| Q3 24 | — | -32.6% | ||
| Q2 24 | — | -31.4% |
| Q1 26 | — | — | ||
| Q4 25 | — | 2.4% | ||
| Q3 25 | 0.0% | 3.4% | ||
| Q2 25 | — | 3.5% | ||
| Q1 25 | — | 2.7% | ||
| Q4 24 | — | 1.7% | ||
| Q3 24 | 0.0% | 0.4% | ||
| Q2 24 | — | 2.0% |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 25.28× | — | ||
| Q2 25 | 3.79× | — | ||
| Q1 25 | 15.38× | — | ||
| Q4 24 | 1.26× | — | ||
| Q3 24 | 1.01× | — | ||
| Q2 24 | 3.97× | — |
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% |
PRCT
| Handpieces and other consumables | $43.0M | 52% |
| System sales and rentals | $23.4M | 28% |
| Other | $11.1M | 13% |
| Service | $5.6M | 7% |
