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Side-by-side financial comparison of AXCELIS TECHNOLOGIES INC (ACLS) and Summit Hotel Properties, Inc. (INN). Click either name above to swap in a different company.

AXCELIS TECHNOLOGIES INC is the larger business by last-quarter revenue ($238.3M vs $185.1M, roughly 1.3× Summit Hotel Properties, Inc.). AXCELIS TECHNOLOGIES INC runs the higher net margin — 14.4% vs -5.6%, a 20.0% gap on every dollar of revenue. On growth, Summit Hotel Properties, Inc. posted the faster year-over-year revenue change (0.3% vs -5.6%). Over the past eight quarters, Summit Hotel Properties, Inc.'s revenue compounded faster (-2.3% CAGR vs -2.8%).

Axcelis Technologies, Inc. is an American company engaging in the design, manufacture, and servicing of capital equipment for the semiconductor manufacturing industry worldwide. It produces ion implantation systems, including high and medium current implanters, and high energy implanters, and curing systems used in the fabrication of semiconductor chips. The company was incorporated in 1995 and is headquartered in Beverly, Massachusetts, United States.

The Ritz-Carlton Hotel Company, LLC is an American multinational company that operates the luxury hotel chain known as The Ritz-Carlton. The company has 108 luxury hotels and resorts in 30 countries and territories with 29,158 rooms, in addition to 46 hotels with 8,755 rooms planned for the future.

ACLS vs INN — Head-to-Head

Bigger by revenue
ACLS
ACLS
1.3× larger
ACLS
$238.3M
$185.1M
INN
Growing faster (revenue YoY)
INN
INN
+5.9% gap
INN
0.3%
-5.6%
ACLS
Higher net margin
ACLS
ACLS
20.0% more per $
ACLS
14.4%
-5.6%
INN
Faster 2-yr revenue CAGR
INN
INN
Annualised
INN
-2.3%
-2.8%
ACLS

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
ACLS
ACLS
INN
INN
Revenue
$238.3M
$185.1M
Net Profit
$34.3M
$-10.4M
Gross Margin
47.0%
Operating Margin
15.2%
7.6%
Net Margin
14.4%
-5.6%
Revenue YoY
-5.6%
0.3%
Net Profit YoY
-31.3%
-122.9%
EPS (diluted)
$1.11

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.

Revenue
ACLS
ACLS
INN
INN
Q1 26
$185.1M
Q4 25
$238.3M
$175.0M
Q3 25
$213.6M
$177.1M
Q2 25
$194.5M
$192.9M
Q1 25
$192.6M
$184.5M
Q4 24
$252.4M
$172.9M
Q3 24
$256.6M
$176.8M
Q2 24
$256.5M
$193.9M
Net Profit
ACLS
ACLS
INN
INN
Q1 26
$-10.4M
Q4 25
$34.3M
$-2.6M
Q3 25
$26.0M
$-11.8M
Q2 25
$31.4M
$2.0M
Q1 25
$28.6M
$623.0K
Q4 24
$50.0M
$916.0K
Q3 24
$48.6M
$-3.6M
Q2 24
$50.9M
$38.7M
Gross Margin
ACLS
ACLS
INN
INN
Q1 26
Q4 25
47.0%
Q3 25
41.6%
Q2 25
44.9%
Q1 25
46.1%
Q4 24
46.0%
Q3 24
42.9%
Q2 24
43.8%
Operating Margin
ACLS
ACLS
INN
INN
Q1 26
7.6%
Q4 25
15.2%
8.3%
Q3 25
11.7%
4.8%
Q2 25
14.9%
11.8%
Q1 25
15.1%
10.7%
Q4 24
21.6%
4.6%
Q3 24
18.3%
8.9%
Q2 24
20.6%
29.0%
Net Margin
ACLS
ACLS
INN
INN
Q1 26
-5.6%
Q4 25
14.4%
-1.5%
Q3 25
12.2%
-6.6%
Q2 25
16.1%
1.1%
Q1 25
14.8%
0.3%
Q4 24
19.8%
0.5%
Q3 24
18.9%
-2.0%
Q2 24
19.8%
20.0%
EPS (diluted)
ACLS
ACLS
INN
INN
Q1 26
Q4 25
$1.11
$-0.05
Q3 25
$0.83
$-0.11
Q2 25
$0.98
$-0.02
Q1 25
$0.88
$-0.04
Q4 24
$1.54
$0.05
Q3 24
$1.49
$-0.04
Q2 24
$1.55
$0.23

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ACLS
ACLS
INN
INN
Cash + ST InvestmentsLiquidity on hand
$374.3M
$44.8M
Total DebtLower is stronger
Stockholders' EquityBook value
$1.0B
$840.4M
Total Assets
$1.4B
$2.8B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACLS
ACLS
INN
INN
Q1 26
$44.8M
Q4 25
$374.3M
$36.1M
Q3 25
$449.6M
$41.1M
Q2 25
$549.8M
$39.5M
Q1 25
$587.1M
$48.2M
Q4 24
$571.3M
$40.6M
Q3 24
$579.4M
$51.7M
Q2 24
$548.3M
$45.9M
Total Debt
ACLS
ACLS
INN
INN
Q1 26
Q4 25
$1.4B
Q3 25
$1.4B
Q2 25
$1.4B
Q1 25
$1.4B
Q4 24
$1.4B
Q3 24
$1.3B
Q2 24
$1.3B
Stockholders' Equity
ACLS
ACLS
INN
INN
Q1 26
$840.4M
Q4 25
$1.0B
$862.2M
Q3 25
$1.0B
$875.8M
Q2 25
$1.0B
$895.1M
Q1 25
$1.0B
$920.4M
Q4 24
$1.0B
$909.5M
Q3 24
$975.6M
$911.4M
Q2 24
$934.9M
$931.9M
Total Assets
ACLS
ACLS
INN
INN
Q1 26
$2.8B
Q4 25
$1.4B
$2.8B
Q3 25
$1.4B
$2.8B
Q2 25
$1.3B
$2.9B
Q1 25
$1.3B
$2.9B
Q4 24
$1.3B
$2.9B
Q3 24
$1.3B
$2.8B
Q2 24
$1.3B
$2.9B
Debt / Equity
ACLS
ACLS
INN
INN
Q1 26
Q4 25
1.62×
Q3 25
1.62×
Q2 25
1.59×
Q1 25
1.54×
Q4 24
1.54×
Q3 24
1.47×
Q2 24
1.44×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ACLS
ACLS
INN
INN
Operating Cash FlowLast quarter
$-6.6M
Free Cash FlowOCF − Capex
$-8.9M
FCF MarginFCF / Revenue
-3.7%
Capex IntensityCapex / Revenue
1.0%
29.7%
Cash ConversionOCF / Net Profit
-0.19×
TTM Free Cash FlowTrailing 4 quarters
$107.0M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACLS
ACLS
INN
INN
Q1 26
Q4 25
$-6.6M
$149.0M
Q3 25
$45.4M
$45.8M
Q2 25
$39.7M
$48.8M
Q1 25
$39.8M
$25.9M
Q4 24
$12.8M
$166.3M
Q3 24
$45.7M
$55.7M
Q2 24
$40.1M
$50.3M
Free Cash Flow
ACLS
ACLS
INN
INN
Q1 26
Q4 25
$-8.9M
$73.6M
Q3 25
$43.3M
$24.0M
Q2 25
$37.7M
$30.0M
Q1 25
$34.8M
$10.1M
Q4 24
$8.1M
$77.0M
Q3 24
$41.8M
$33.1M
Q2 24
$38.1M
$29.4M
FCF Margin
ACLS
ACLS
INN
INN
Q1 26
Q4 25
-3.7%
42.0%
Q3 25
20.3%
13.5%
Q2 25
19.4%
15.5%
Q1 25
18.1%
5.5%
Q4 24
3.2%
44.5%
Q3 24
16.3%
18.7%
Q2 24
14.8%
15.2%
Capex Intensity
ACLS
ACLS
INN
INN
Q1 26
29.7%
Q4 25
1.0%
43.1%
Q3 25
0.9%
12.3%
Q2 25
1.0%
9.8%
Q1 25
2.6%
8.5%
Q4 24
1.8%
51.6%
Q3 24
1.5%
12.7%
Q2 24
0.8%
10.8%
Cash Conversion
ACLS
ACLS
INN
INN
Q1 26
Q4 25
-0.19×
Q3 25
1.75×
Q2 25
1.27×
23.97×
Q1 25
1.39×
41.49×
Q4 24
0.26×
181.58×
Q3 24
0.94×
Q2 24
0.79×
1.30×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ACLS
ACLS

Products$224.6M94%
Services$13.7M6%

INN
INN

Pro forma room revenue$162.1M88%
Pro forma other hotel operations revenue$22.4M12%

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