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Side-by-side financial comparison of DENNY'S Corp (DENN) and ROGERS CORP (ROG). Click either name above to swap in a different company.
ROGERS CORP is the larger business by last-quarter revenue ($200.5M vs $113.2M, roughly 1.8× DENNY'S Corp). ROGERS CORP runs the higher net margin — 2.2% vs 0.6%, a 1.7% gap on every dollar of revenue. On growth, ROGERS CORP posted the faster year-over-year revenue change (5.2% vs 1.3%). DENNY'S Corp produced more free cash flow last quarter ($16.0M vs $1.1M). Over the past eight quarters, DENNY'S Corp's revenue compounded faster (-0.9% CAGR vs -3.3%).
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.
Rogers Corporation is a specialty engineered materials company headquartered in Chandler, Arizona.
DENN vs ROG — Head-to-Head
Income Statement — Q3 FY2025 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $200.5M |
| Net Profit | $632.0K | $4.5M |
| Gross Margin | — | 32.2% |
| Operating Margin | 9.2% | — |
| Net Margin | 0.6% | 2.2% |
| Revenue YoY | 1.3% | 5.2% |
| Net Profit YoY | -90.3% | 421.4% |
| EPS (diluted) | $0.01 | $0.25 |
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 | — | $200.5M | ||
| Q4 25 | — | $201.5M | ||
| Q3 25 | $113.2M | $216.0M | ||
| Q2 25 | $117.7M | $202.8M | ||
| Q1 25 | $111.6M | $190.5M | ||
| Q4 24 | $114.7M | $192.2M | ||
| Q3 24 | $111.8M | $210.3M | ||
| Q2 24 | $115.9M | $214.2M |
| Q1 26 | — | $4.5M | ||
| Q4 25 | — | $4.6M | ||
| Q3 25 | $632.0K | $8.6M | ||
| Q2 25 | $2.5M | $-73.6M | ||
| Q1 25 | $326.0K | $-1.4M | ||
| Q4 24 | $6.8M | $-500.0K | ||
| Q3 24 | $6.5M | $10.7M | ||
| Q2 24 | $3.6M | $8.1M |
| Q1 26 | — | 32.2% | ||
| Q4 25 | — | 31.5% | ||
| Q3 25 | — | 33.5% | ||
| Q2 25 | — | 31.6% | ||
| Q1 25 | — | 29.9% | ||
| Q4 24 | — | 32.1% | ||
| Q3 24 | — | 35.2% | ||
| Q2 24 | — | 34.1% |
| Q1 26 | — | — | ||
| Q4 25 | — | 3.5% | ||
| Q3 25 | 9.2% | 7.3% | ||
| Q2 25 | 7.3% | -33.3% | ||
| Q1 25 | 4.7% | -0.2% | ||
| Q4 24 | 12.6% | -6.6% | ||
| Q3 24 | 10.5% | 6.9% | ||
| Q2 24 | 7.9% | 5.3% |
| Q1 26 | — | 2.2% | ||
| Q4 25 | — | 2.3% | ||
| Q3 25 | 0.6% | 4.0% | ||
| Q2 25 | 2.1% | -36.3% | ||
| Q1 25 | 0.3% | -0.7% | ||
| Q4 24 | 5.9% | -0.3% | ||
| Q3 24 | 5.8% | 5.1% | ||
| Q2 24 | 3.1% | 3.8% |
| Q1 26 | — | $0.25 | ||
| Q4 25 | — | $0.20 | ||
| Q3 25 | $0.01 | $0.48 | ||
| Q2 25 | $0.05 | $-4.00 | ||
| Q1 25 | $0.01 | $-0.08 | ||
| Q4 24 | $0.13 | $-0.04 | ||
| Q3 24 | $0.12 | $0.58 | ||
| Q2 24 | $0.07 | $0.44 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $195.8M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $-32.7M | $1.2B |
| Total Assets | $502.9M | $1.4B |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $195.8M | ||
| Q4 25 | — | $197.0M | ||
| Q3 25 | — | $167.8M | ||
| Q2 25 | — | $157.2M | ||
| Q1 25 | $1.1M | $175.6M | ||
| Q4 24 | $100.0K | $159.8M | ||
| Q3 24 | $2.9M | $146.4M | ||
| Q2 24 | $2.8M | $119.9M |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $270.6M | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | — | $1.2B | ||
| Q4 25 | — | $1.2B | ||
| Q3 25 | $-32.7M | $1.2B | ||
| Q2 25 | $-34.6M | $1.2B | ||
| Q1 25 | $-36.4M | $1.3B | ||
| Q4 24 | $-34.0M | $1.3B | ||
| Q3 24 | $-54.5M | $1.3B | ||
| Q2 24 | $-53.2M | $1.3B |
| Q1 26 | — | $1.4B | ||
| Q4 25 | — | $1.4B | ||
| Q3 25 | $502.9M | $1.4B | ||
| Q2 25 | $491.1M | $1.5B | ||
| Q1 25 | $488.1M | $1.5B | ||
| Q4 24 | $496.3M | $1.5B | ||
| Q3 24 | $461.6M | $1.5B | ||
| Q2 24 | $459.9M | $1.5B |
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 | $5.8M |
| Free Cash FlowOCF − Capex | $16.0M | $1.1M |
| FCF MarginFCF / Revenue | 14.1% | 0.5% |
| Capex IntensityCapex / Revenue | 0.0% | 2.3% |
| Cash ConversionOCF / Net Profit | 25.28× | 1.29× |
| TTM Free Cash FlowTrailing 4 quarters | — | $70.1M |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $5.8M | ||
| Q4 25 | — | $46.9M | ||
| Q3 25 | $16.0M | $28.9M | ||
| Q2 25 | $9.4M | $13.7M | ||
| Q1 25 | $5.0M | $11.7M | ||
| Q4 24 | $8.5M | $33.7M | ||
| Q3 24 | $6.6M | $42.4M | ||
| Q2 24 | $14.2M | $22.9M |
| Q1 26 | — | $1.1M | ||
| Q4 25 | — | $42.2M | ||
| Q3 25 | $16.0M | $21.2M | ||
| Q2 25 | — | $5.6M | ||
| Q1 25 | — | $2.1M | ||
| Q4 24 | — | $18.3M | ||
| Q3 24 | — | $25.2M | ||
| Q2 24 | — | $8.8M |
| Q1 26 | — | 0.5% | ||
| Q4 25 | — | 20.9% | ||
| Q3 25 | 14.1% | 9.8% | ||
| Q2 25 | — | 2.8% | ||
| Q1 25 | — | 1.1% | ||
| Q4 24 | — | 9.5% | ||
| Q3 24 | — | 12.0% | ||
| Q2 24 | — | 4.1% |
| Q1 26 | — | 2.3% | ||
| Q4 25 | — | 2.3% | ||
| Q3 25 | 0.0% | 3.6% | ||
| Q2 25 | — | 4.0% | ||
| Q1 25 | — | 5.0% | ||
| Q4 24 | — | 8.0% | ||
| Q3 24 | 0.0% | 8.2% | ||
| Q2 24 | — | 6.6% |
| Q1 26 | — | 1.29× | ||
| Q4 25 | — | 10.20× | ||
| Q3 25 | 25.28× | 3.36× | ||
| Q2 25 | 3.79× | — | ||
| Q1 25 | 15.38× | — | ||
| Q4 24 | 1.26× | — | ||
| Q3 24 | 1.01× | 3.96× | ||
| Q2 24 | 3.97× | 2.83× |
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% |
ROG
Segment breakdown not available.
