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Side-by-side financial comparison of DENNY'S Corp (DENN) and PARK NATIONAL CORP (PRK). Click either name above to swap in a different company.
PARK NATIONAL CORP is the larger business by last-quarter revenue ($168.3M vs $113.2M, roughly 1.5× DENNY'S Corp). PARK NATIONAL CORP runs the higher net margin — 25.3% vs 0.6%, a 24.8% gap on every dollar of revenue. On growth, PARK NATIONAL CORP posted the faster year-over-year revenue change (2.2% vs 1.3%). PARK NATIONAL CORP produced more free cash flow last quarter ($191.9M vs $16.0M). Over the past eight quarters, PARK NATIONAL CORP's revenue compounded faster (4.9% 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.
National Retail Systems, Inc. (NRS) includes Keystone Freight Corp. & National Retail Transportation, Inc. (NRT). NRS is an asset based 3PL founded in 1952. It is headquartered in Lyndhurst, New Jersey, United States.
DENN vs PRK — Head-to-Head
Income Statement — Q3 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $168.3M |
| Net Profit | $632.0K | $42.6M |
| Gross Margin | — | — |
| Operating Margin | 9.2% | — |
| Net Margin | 0.6% | 25.3% |
| Revenue YoY | 1.3% | 2.2% |
| Net Profit YoY | -90.3% | 10.4% |
| EPS (diluted) | $0.01 | $2.62 |
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 | — | $168.3M | ||
| Q3 25 | $113.2M | $169.5M | ||
| Q2 25 | $117.7M | $168.7M | ||
| Q1 25 | $111.6M | $157.9M | ||
| Q4 24 | $114.7M | $164.7M | ||
| Q3 24 | $111.8M | $170.3M | ||
| Q2 24 | $115.9M | $157.7M | ||
| Q1 24 | $110.0M | $152.8M |
| Q4 25 | — | $42.6M | ||
| Q3 25 | $632.0K | $47.2M | ||
| Q2 25 | $2.5M | $48.1M | ||
| Q1 25 | $326.0K | $42.2M | ||
| Q4 24 | $6.8M | $38.6M | ||
| Q3 24 | $6.5M | $38.2M | ||
| Q2 24 | $3.6M | $39.4M | ||
| Q1 24 | $4.7M | $35.2M |
| Q4 25 | — | — | ||
| Q3 25 | 9.2% | 34.3% | ||
| Q2 25 | 7.3% | 35.2% | ||
| Q1 25 | 4.7% | 32.4% | ||
| Q4 24 | 12.6% | — | ||
| Q3 24 | 10.5% | 27.4% | ||
| Q2 24 | 7.9% | 30.6% | ||
| Q1 24 | 9.1% | 27.8% |
| Q4 25 | — | 25.3% | ||
| Q3 25 | 0.6% | 27.8% | ||
| Q2 25 | 2.1% | 28.5% | ||
| Q1 25 | 0.3% | 26.7% | ||
| Q4 24 | 5.9% | 23.5% | ||
| Q3 24 | 5.8% | 22.4% | ||
| Q2 24 | 3.1% | 25.0% | ||
| Q1 24 | 4.3% | 23.0% |
| Q4 25 | — | $2.62 | ||
| Q3 25 | $0.01 | $2.92 | ||
| Q2 25 | $0.05 | $2.97 | ||
| Q1 25 | $0.01 | $2.60 | ||
| Q4 24 | $0.13 | $2.38 | ||
| Q3 24 | $0.12 | $2.35 | ||
| Q2 24 | $0.07 | $2.42 | ||
| Q1 24 | $0.09 | $2.17 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $233.5M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $-32.7M | $1.4B |
| Total Assets | $502.9M | $9.8B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $233.5M | ||
| Q3 25 | — | $218.9M | ||
| Q2 25 | — | $193.1M | ||
| Q1 25 | $1.1M | $237.6M | ||
| Q4 24 | $100.0K | $160.6M | ||
| Q3 24 | $2.9M | $201.7M | ||
| Q2 24 | $2.8M | $261.5M | ||
| Q1 24 | $2.8M | $306.1M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $270.6M | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| Q4 25 | — | $1.4B | ||
| Q3 25 | $-32.7M | $1.3B | ||
| Q2 25 | $-34.6M | $1.3B | ||
| Q1 25 | $-36.4M | $1.3B | ||
| Q4 24 | $-34.0M | $1.2B | ||
| Q3 24 | $-54.5M | $1.2B | ||
| Q2 24 | $-53.2M | $1.2B | ||
| Q1 24 | $-55.7M | $1.2B |
| Q4 25 | — | $9.8B | ||
| Q3 25 | $502.9M | $9.9B | ||
| Q2 25 | $491.1M | $9.9B | ||
| Q1 25 | $488.1M | $9.9B | ||
| Q4 24 | $496.3M | $9.8B | ||
| Q3 24 | $461.6M | $9.9B | ||
| Q2 24 | $459.9M | $9.9B | ||
| Q1 24 | $460.4M | $9.9B |
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 | $198.3M |
| Free Cash FlowOCF − Capex | $16.0M | $191.9M |
| FCF MarginFCF / Revenue | 14.1% | 114.1% |
| Capex IntensityCapex / Revenue | 0.0% | 3.8% |
| Cash ConversionOCF / Net Profit | 25.28× | 4.65× |
| TTM Free Cash FlowTrailing 4 quarters | — | $328.2M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $198.3M | ||
| Q3 25 | $16.0M | $52.6M | ||
| Q2 25 | $9.4M | $49.7M | ||
| Q1 25 | $5.0M | $37.9M | ||
| Q4 24 | $8.5M | $178.8M | ||
| Q3 24 | $6.6M | $43.8M | ||
| Q2 24 | $14.2M | $50.9M | ||
| Q1 24 | $215.0K | $35.0M |
| Q4 25 | — | $191.9M | ||
| Q3 25 | $16.0M | $51.1M | ||
| Q2 25 | — | $48.4M | ||
| Q1 25 | — | $36.8M | ||
| Q4 24 | — | $169.7M | ||
| Q3 24 | — | $41.7M | ||
| Q2 24 | — | $49.0M | ||
| Q1 24 | — | $31.9M |
| Q4 25 | — | 114.1% | ||
| Q3 25 | 14.1% | 30.1% | ||
| Q2 25 | — | 28.7% | ||
| Q1 25 | — | 23.3% | ||
| Q4 24 | — | 103.0% | ||
| Q3 24 | — | 24.5% | ||
| Q2 24 | — | 31.1% | ||
| Q1 24 | — | 20.8% |
| Q4 25 | — | 3.8% | ||
| Q3 25 | 0.0% | 0.9% | ||
| Q2 25 | — | 0.8% | ||
| Q1 25 | — | 0.7% | ||
| Q4 24 | — | 5.6% | ||
| Q3 24 | 0.0% | 1.2% | ||
| Q2 24 | — | 1.2% | ||
| Q1 24 | — | 2.1% |
| Q4 25 | — | 4.65× | ||
| Q3 25 | 25.28× | 1.11× | ||
| Q2 25 | 3.79× | 1.03× | ||
| Q1 25 | 15.38× | 0.90× | ||
| Q4 24 | 1.26× | 4.63× | ||
| Q3 24 | 1.01× | 1.14× | ||
| Q2 24 | 3.97× | 1.29× | ||
| Q1 24 | 0.05× | 0.99× |
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% |
PRK
Segment breakdown not available.
