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Side-by-side financial comparison of DENNY'S Corp (DENN) and STURM RUGER & CO INC (RGR). Click either name above to swap in a different company.
STURM RUGER & CO INC is the larger business by last-quarter revenue ($151.1M vs $113.2M, roughly 1.3× DENNY'S Corp). On growth, STURM RUGER & CO INC 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 $12.3M). Over the past eight quarters, STURM RUGER & CO INC's revenue compounded faster (5.1% 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.
Sturm, Ruger & Company, Inc., better known by the shortened name Ruger, is an American firearm manufacturing company based in Southport, Connecticut, with production facilities also in Newport, New Hampshire; Mayodan, North Carolina; and Prescott, Arizona. The company was founded in 1949 by Alexander McCormick Sturm and William B. Ruger and has been publicly traded since 1969.
DENN vs RGR — Head-to-Head
Income Statement — Q3 FY2025 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $151.1M |
| Net Profit | $632.0K | — |
| Gross Margin | — | 17.8% |
| Operating Margin | 9.2% | 2.3% |
| Net Margin | 0.6% | — |
| Revenue YoY | 1.3% | 3.6% |
| Net Profit YoY | -90.3% | — |
| EPS (diluted) | $0.01 | $0.22 |
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 | — | $151.1M | ||
| Q3 25 | $113.2M | $126.8M | ||
| Q2 25 | $117.7M | $132.5M | ||
| Q1 25 | $111.6M | $135.7M | ||
| Q4 24 | $114.7M | $145.8M | ||
| Q3 24 | $111.8M | $122.3M | ||
| Q2 24 | $115.9M | $130.8M | ||
| Q1 24 | $110.0M | $136.8M |
| Q4 25 | — | — | ||
| Q3 25 | $632.0K | $1.6M | ||
| Q2 25 | $2.5M | $-17.2M | ||
| Q1 25 | $326.0K | $7.8M | ||
| Q4 24 | $6.8M | — | ||
| Q3 24 | $6.5M | $4.7M | ||
| Q2 24 | $3.6M | $8.3M | ||
| Q1 24 | $4.7M | $7.1M |
| Q4 25 | — | 17.8% | ||
| Q3 25 | — | 15.1% | ||
| Q2 25 | — | 3.9% | ||
| Q1 25 | — | 22.0% | ||
| Q4 24 | — | 22.8% | ||
| Q3 24 | — | 18.5% | ||
| Q2 24 | — | 22.3% | ||
| Q1 24 | — | 21.5% |
| Q4 25 | — | 2.3% | ||
| Q3 25 | 9.2% | -2.7% | ||
| Q2 25 | 7.3% | -15.6% | ||
| Q1 25 | 4.7% | 6.2% | ||
| Q4 24 | 12.6% | 7.8% | ||
| Q3 24 | 10.5% | 3.1% | ||
| Q2 24 | 7.9% | 6.9% | ||
| Q1 24 | 9.1% | 5.5% |
| Q4 25 | — | — | ||
| Q3 25 | 0.6% | 1.2% | ||
| Q2 25 | 2.1% | -13.0% | ||
| Q1 25 | 0.3% | 5.7% | ||
| Q4 24 | 5.9% | — | ||
| Q3 24 | 5.8% | 3.9% | ||
| Q2 24 | 3.1% | 6.3% | ||
| Q1 24 | 4.3% | 5.2% |
| Q4 25 | — | $0.22 | ||
| Q3 25 | $0.01 | $0.10 | ||
| Q2 25 | $0.05 | $-1.05 | ||
| Q1 25 | $0.01 | $0.46 | ||
| Q4 24 | $0.13 | $0.62 | ||
| Q3 24 | $0.12 | $0.28 | ||
| Q2 24 | $0.07 | $0.47 | ||
| Q1 24 | $0.09 | $0.40 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $92.5M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $-32.7M | $283.8M |
| Total Assets | $502.9M | $342.0M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $92.5M | ||
| Q3 25 | — | $80.8M | ||
| Q2 25 | — | $101.4M | ||
| Q1 25 | $1.1M | $108.3M | ||
| Q4 24 | $100.0K | $105.5M | ||
| Q3 24 | $2.9M | $96.0M | ||
| Q2 24 | $2.8M | $105.6M | ||
| Q1 24 | $2.8M | $115.3M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $270.6M | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| Q4 25 | — | $283.8M | ||
| Q3 25 | $-32.7M | $279.6M | ||
| Q2 25 | $-34.6M | $289.3M | ||
| Q1 25 | $-36.4M | $321.5M | ||
| Q4 24 | $-34.0M | $319.6M | ||
| Q3 24 | $-54.5M | $314.9M | ||
| Q2 24 | $-53.2M | $321.5M | ||
| Q1 24 | $-55.7M | $332.0M |
| Q4 25 | — | $342.0M | ||
| Q3 25 | $502.9M | $342.3M | ||
| Q2 25 | $491.1M | $349.5M | ||
| Q1 25 | $488.1M | $379.0M | ||
| Q4 24 | $496.3M | $384.0M | ||
| Q3 24 | $461.6M | $373.5M | ||
| Q2 24 | $459.9M | $376.7M | ||
| Q1 24 | $460.4M | $385.0M |
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 | $15.5M |
| Free Cash FlowOCF − Capex | $16.0M | $12.3M |
| FCF MarginFCF / Revenue | 14.1% | 8.2% |
| Capex IntensityCapex / Revenue | 0.0% | 2.1% |
| Cash ConversionOCF / Net Profit | 25.28× | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $38.5M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $15.5M | ||
| Q3 25 | $16.0M | $12.9M | ||
| Q2 25 | $9.4M | $14.7M | ||
| Q1 25 | $5.0M | $11.1M | ||
| Q4 24 | $8.5M | $20.0M | ||
| Q3 24 | $6.6M | $9.4M | ||
| Q2 24 | $14.2M | $18.7M | ||
| Q1 24 | $215.0K | $7.3M |
| Q4 25 | — | $12.3M | ||
| Q3 25 | $16.0M | $7.0M | ||
| Q2 25 | — | $9.1M | ||
| Q1 25 | — | $10.0M | ||
| Q4 24 | — | $16.4M | ||
| Q3 24 | — | $2.6M | ||
| Q2 24 | — | $10.1M | ||
| Q1 24 | — | $5.6M |
| Q4 25 | — | 8.2% | ||
| Q3 25 | 14.1% | 5.5% | ||
| Q2 25 | — | 6.9% | ||
| Q1 25 | — | 7.4% | ||
| Q4 24 | — | 11.2% | ||
| Q3 24 | — | 2.1% | ||
| Q2 24 | — | 7.7% | ||
| Q1 24 | — | 4.1% |
| Q4 25 | — | 2.1% | ||
| Q3 25 | 0.0% | 4.6% | ||
| Q2 25 | — | 4.2% | ||
| Q1 25 | — | 0.8% | ||
| Q4 24 | — | 2.5% | ||
| Q3 24 | 0.0% | 5.5% | ||
| Q2 24 | — | 6.6% | ||
| Q1 24 | — | 1.3% |
| Q4 25 | — | — | ||
| Q3 25 | 25.28× | 8.15× | ||
| Q2 25 | 3.79× | — | ||
| Q1 25 | 15.38× | 1.43× | ||
| Q4 24 | 1.26× | — | ||
| Q3 24 | 1.01× | 1.98× | ||
| Q2 24 | 3.97× | 2.27× | ||
| Q1 24 | 0.05× | 1.04× |
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% |
RGR
| Firearms | $150.6M | 100% |
| Castings | $7.3M | 5% |
