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Side-by-side financial comparison of DENNY'S Corp (DENN) and SMITH & WESSON BRANDS, INC. (SWBI). Click either name above to swap in a different company.
SMITH & WESSON BRANDS, INC. is the larger business by last-quarter revenue ($124.7M vs $113.2M, roughly 1.1× DENNY'S Corp). SMITH & WESSON BRANDS, INC. runs the higher net margin — 1.5% vs 0.6%, a 1.0% gap on every dollar of revenue. On growth, DENNY'S Corp posted the faster year-over-year revenue change (1.3% vs -3.9%). SMITH & WESSON BRANDS, INC. produced more free cash flow last quarter ($16.3M vs $16.0M). Over the past eight quarters, DENNY'S Corp's revenue compounded faster (-0.9% CAGR vs -4.8%).
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.
Smith & Wesson Brands, Inc. (S&W) is an American firearm manufacturer headquartered in Maryville, Tennessee, United States.
DENN vs SWBI — Head-to-Head
Income Statement — Q3 FY2025 vs Q2 FY2026
| Metric | | |
|---|---|---|
| Revenue | $113.2M | $124.7M |
| Net Profit | $632.0K | $1.9M |
| Gross Margin | — | 24.3% |
| Operating Margin | 9.2% | 3.3% |
| Net Margin | 0.6% | 1.5% |
| Revenue YoY | 1.3% | -3.9% |
| Net Profit YoY | -90.3% | -53.6% |
| EPS (diluted) | $0.01 | $0.04 |
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 | — | $124.7M | ||
| Q3 25 | $113.2M | $85.1M | ||
| Q2 25 | $117.7M | $140.8M | ||
| Q1 25 | $111.6M | $115.9M | ||
| Q4 24 | $114.7M | $129.7M | ||
| Q3 24 | $111.8M | $88.3M | ||
| Q2 24 | $115.9M | $159.1M | ||
| Q1 24 | $110.0M | $137.5M |
| Q4 25 | — | $1.9M | ||
| Q3 25 | $632.0K | $-3.4M | ||
| Q2 25 | $2.5M | $8.6M | ||
| Q1 25 | $326.0K | $2.1M | ||
| Q4 24 | $6.8M | $4.5M | ||
| Q3 24 | $6.5M | $-1.9M | ||
| Q2 24 | $3.6M | $27.9M | ||
| Q1 24 | $4.7M | $7.9M |
| Q4 25 | — | 24.3% | ||
| Q3 25 | — | 25.9% | ||
| Q2 25 | — | 28.8% | ||
| Q1 25 | — | 24.1% | ||
| Q4 24 | — | 26.6% | ||
| Q3 24 | — | 27.4% | ||
| Q2 24 | — | 35.5% | ||
| Q1 24 | — | 28.7% |
| Q4 25 | — | 3.3% | ||
| Q3 25 | 9.2% | -3.5% | ||
| Q2 25 | 7.3% | 9.3% | ||
| Q1 25 | 4.7% | 4.1% | ||
| Q4 24 | 12.6% | 5.8% | ||
| Q3 24 | 10.5% | -1.7% | ||
| Q2 24 | 7.9% | 17.4% | ||
| Q1 24 | 9.1% | 8.2% |
| Q4 25 | — | 1.5% | ||
| Q3 25 | 0.6% | -4.0% | ||
| Q2 25 | 2.1% | 6.1% | ||
| Q1 25 | 0.3% | 1.8% | ||
| Q4 24 | 5.9% | 3.5% | ||
| Q3 24 | 5.8% | -2.1% | ||
| Q2 24 | 3.1% | 17.5% | ||
| Q1 24 | 4.3% | 5.7% |
| Q4 25 | — | $0.04 | ||
| Q3 25 | $0.01 | $-0.08 | ||
| Q2 25 | $0.05 | $0.19 | ||
| Q1 25 | $0.01 | $0.05 | ||
| Q4 24 | $0.13 | $0.10 | ||
| Q3 24 | $0.12 | $-0.04 | ||
| Q2 24 | $0.07 | $0.60 | ||
| Q1 24 | $0.09 | $0.17 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | — | $22.4M |
| Total DebtLower is stronger | — | — |
| Stockholders' EquityBook value | $-32.7M | $363.2M |
| Total Assets | $502.9M | $548.6M |
| Debt / EquityLower = less leverage | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $22.4M | ||
| Q3 25 | — | $18.0M | ||
| Q2 25 | — | $25.2M | ||
| Q1 25 | $1.1M | $26.7M | ||
| Q4 24 | $100.0K | $39.1M | ||
| Q3 24 | $2.9M | $35.5M | ||
| Q2 24 | $2.8M | $60.8M | ||
| Q1 24 | $2.8M | $47.4M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $270.6M | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
| Q4 25 | — | $363.2M | ||
| Q3 25 | $-32.7M | $364.4M | ||
| Q2 25 | $-34.6M | $372.5M | ||
| Q1 25 | $-36.4M | $366.9M | ||
| Q4 24 | $-34.0M | $371.5M | ||
| Q3 24 | $-54.5M | $380.0M | ||
| Q2 24 | $-53.2M | $399.9M | ||
| Q1 24 | $-55.7M | $376.4M |
| Q4 25 | — | $548.6M | ||
| Q3 25 | $502.9M | $554.6M | ||
| Q2 25 | $491.1M | $559.6M | ||
| Q1 25 | $488.1M | $578.9M | ||
| Q4 24 | $496.3M | $587.4M | ||
| Q3 24 | $461.6M | $571.3M | ||
| Q2 24 | $459.9M | $577.4M | ||
| Q1 24 | $460.4M | $570.6M |
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 | $27.3M |
| Free Cash FlowOCF − Capex | $16.0M | $16.3M |
| FCF MarginFCF / Revenue | 14.1% | 13.1% |
| Capex IntensityCapex / Revenue | 0.0% | 8.8% |
| Cash ConversionOCF / Net Profit | 25.28× | 14.22× |
| TTM Free Cash FlowTrailing 4 quarters | — | $21.3M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $27.3M | ||
| Q3 25 | $16.0M | $-8.1M | ||
| Q2 25 | $9.4M | $40.8M | ||
| Q1 25 | $5.0M | $-9.8M | ||
| Q4 24 | $8.5M | $-7.4M | ||
| Q3 24 | $6.6M | $-30.8M | ||
| Q2 24 | $14.2M | $43.7M | ||
| Q1 24 | $215.0K | $25.2M |
| Q4 25 | — | $16.3M | ||
| Q3 25 | $16.0M | $-12.4M | ||
| Q2 25 | — | $33.5M | ||
| Q1 25 | — | $-16.1M | ||
| Q4 24 | — | $-10.7M | ||
| Q3 24 | — | $-35.5M | ||
| Q2 24 | — | $38.2M | ||
| Q1 24 | — | $7.0M |
| Q4 25 | — | 13.1% | ||
| Q3 25 | 14.1% | -14.6% | ||
| Q2 25 | — | 23.8% | ||
| Q1 25 | — | -13.9% | ||
| Q4 24 | — | -8.3% | ||
| Q3 24 | — | -40.2% | ||
| Q2 24 | — | 24.0% | ||
| Q1 24 | — | 5.1% |
| Q4 25 | — | 8.8% | ||
| Q3 25 | 0.0% | 5.0% | ||
| Q2 25 | — | 5.2% | ||
| Q1 25 | — | 5.4% | ||
| Q4 24 | — | 2.5% | ||
| Q3 24 | 0.0% | 5.3% | ||
| Q2 24 | — | 3.5% | ||
| Q1 24 | — | 13.2% |
| Q4 25 | — | 14.22× | ||
| Q3 25 | 25.28× | — | ||
| Q2 25 | 3.79× | 4.73× | ||
| Q1 25 | 15.38× | -4.68× | ||
| Q4 24 | 1.26× | -1.63× | ||
| Q3 24 | 1.01× | — | ||
| Q2 24 | 3.97× | 1.57× | ||
| Q1 24 | 0.05× | 3.20× |
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% |
SWBI
Segment breakdown not available.
