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Side-by-side financial comparison of ACACIA RESEARCH CORP (ACTG) and EASTERN CO (EML). Click either name above to swap in a different company.

EASTERN CO is the larger business by last-quarter revenue ($55.3M vs $50.1M, roughly 1.1× ACACIA RESEARCH CORP). ACACIA RESEARCH CORP runs the higher net margin — 6.8% vs 1.0%, a 5.8% gap on every dollar of revenue. On growth, ACACIA RESEARCH CORP posted the faster year-over-year revenue change (2.6% vs -22.4%). Over the past eight quarters, ACACIA RESEARCH CORP's revenue compounded faster (43.6% CAGR vs -0.6%).

Acacia Research Corporation is a publicly traded American company based in New York City. It acquires and operates businesses in industries including the technology, energy, and industrial/manufacturing sectors. Acacia has a strategic relationship with Starboard Value, LP, the company's controlling shareholder. The company has been characterized as a patent troll.

China Eastern Airlines is a major airline in China, headquartered in Changning, Shanghai. It is one of the three major airlines in the country, along with Air China and China Southern Airlines.

ACTG vs EML — Head-to-Head

Bigger by revenue
EML
EML
1.1× larger
EML
$55.3M
$50.1M
ACTG
Growing faster (revenue YoY)
ACTG
ACTG
+25.0% gap
ACTG
2.6%
-22.4%
EML
Higher net margin
ACTG
ACTG
5.8% more per $
ACTG
6.8%
1.0%
EML
Faster 2-yr revenue CAGR
ACTG
ACTG
Annualised
ACTG
43.6%
-0.6%
EML

Income Statement — Q4 FY2025 vs Q3 FY2025

Metric
ACTG
ACTG
EML
EML
Revenue
$50.1M
$55.3M
Net Profit
$3.4M
$578.9K
Gross Margin
12.8%
22.3%
Operating Margin
-26.1%
3.1%
Net Margin
6.8%
1.0%
Revenue YoY
2.6%
-22.4%
Net Profit YoY
125.5%
103.8%
EPS (diluted)
$0.03
$0.10

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
ACTG
ACTG
EML
EML
Q4 25
$50.1M
Q3 25
$59.4M
$55.3M
Q2 25
$51.2M
$70.2M
Q1 25
$124.4M
$63.3M
Q4 24
$48.8M
$64.3M
Q3 24
$23.3M
$71.3M
Q2 24
$25.8M
$72.6M
Q1 24
$24.3M
$64.6M
Net Profit
ACTG
ACTG
EML
EML
Q4 25
$3.4M
Q3 25
$-2.7M
$578.9K
Q2 25
$-3.3M
$3.4M
Q1 25
$24.3M
$1.9M
Q4 24
$-13.4M
$1.3M
Q3 24
$-14.0M
$-15.3M
Q2 24
$-8.4M
$3.5M
Q1 24
$-186.0K
$1.9M
Gross Margin
ACTG
ACTG
EML
EML
Q4 25
12.8%
Q3 25
21.2%
22.3%
Q2 25
12.8%
23.3%
Q1 25
47.4%
22.4%
Q4 24
17.6%
23.6%
Q3 24
10.1%
25.5%
Q2 24
26.2%
25.4%
Q1 24
49.2%
23.9%
Operating Margin
ACTG
ACTG
EML
EML
Q4 25
-26.1%
Q3 25
-10.8%
3.1%
Q2 25
-24.2%
4.5%
Q1 25
30.8%
5.1%
Q4 24
-32.4%
6.1%
Q3 24
-44.1%
9.5%
Q2 24
-18.4%
8.3%
Q1 24
-8.6%
5.3%
Net Margin
ACTG
ACTG
EML
EML
Q4 25
6.8%
Q3 25
-4.6%
1.0%
Q2 25
-6.4%
4.9%
Q1 25
19.5%
3.1%
Q4 24
-27.5%
2.0%
Q3 24
-60.0%
-21.5%
Q2 24
-32.7%
4.8%
Q1 24
-0.8%
3.0%
EPS (diluted)
ACTG
ACTG
EML
EML
Q4 25
$0.03
Q3 25
$-0.03
$0.10
Q2 25
$-0.03
$0.56
Q1 25
$0.25
$0.32
Q4 24
$-0.14
$0.22
Q3 24
$-0.14
$-2.46
Q2 24
$-0.08
$0.56
Q1 24
$0.00
$0.31

Balance Sheet & Financial Strength

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

Metric
ACTG
ACTG
EML
EML
Cash + ST InvestmentsLiquidity on hand
$306.7M
$9.2M
Total DebtLower is stronger
$91.9M
Stockholders' EquityBook value
$543.5M
$124.3M
Total Assets
$771.0M
$220.0M
Debt / EquityLower = less leverage
0.17×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ACTG
ACTG
EML
EML
Q4 25
$306.7M
Q3 25
$301.8M
$9.2M
Q2 25
$316.7M
$9.1M
Q1 25
$272.0M
$10.2M
Q4 24
$273.9M
$16.1M
Q3 24
$410.9M
$9.7M
Q2 24
$441.9M
$2.0M
Q1 24
$498.4M
$2.1M
Total Debt
ACTG
ACTG
EML
EML
Q4 25
$91.9M
Q3 25
Q2 25
Q1 25
Q4 24
$42.2M
Q3 24
Q2 24
Q1 24
Stockholders' Equity
ACTG
ACTG
EML
EML
Q4 25
$543.5M
Q3 25
$537.6M
$124.3M
Q2 25
$538.6M
$124.4M
Q1 25
$540.2M
$121.0M
Q4 24
$514.8M
$120.7M
Q3 24
$540.2M
$119.2M
Q2 24
$560.7M
$136.5M
Q1 24
$568.3M
$134.5M
Total Assets
ACTG
ACTG
EML
EML
Q4 25
$771.0M
Q3 25
$768.9M
$220.0M
Q2 25
$775.5M
$229.4M
Q1 25
$801.6M
$232.3M
Q4 24
$756.4M
$235.3M
Q3 24
$707.6M
$244.2M
Q2 24
$753.6M
$255.9M
Q1 24
$631.7M
$253.9M
Debt / Equity
ACTG
ACTG
EML
EML
Q4 25
0.17×
Q3 25
Q2 25
Q1 25
Q4 24
0.35×
Q3 24
Q2 24
Q1 24

Cash Flow & Capital Efficiency

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

Metric
ACTG
ACTG
EML
EML
Operating Cash FlowLast quarter
$75.2M
$3.1M
Free Cash FlowOCF − Capex
$3.1M
FCF MarginFCF / Revenue
5.5%
Capex IntensityCapex / Revenue
0.1%
Cash ConversionOCF / Net Profit
22.01×
5.38×
TTM Free Cash FlowTrailing 4 quarters
$12.3M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ACTG
ACTG
EML
EML
Q4 25
$75.2M
Q3 25
$9.5M
$3.1M
Q2 25
$50.1M
$3.8M
Q1 25
$2.4M
$-1.8M
Q4 24
$50.1M
$11.0M
Q3 24
$-593.0K
$-2.9M
Q2 24
$16.1M
$8.4M
Q1 24
$54.8M
$2.8M
Free Cash Flow
ACTG
ACTG
EML
EML
Q4 25
Q3 25
$3.1M
Q2 25
$3.0M
Q1 25
$335.0K
$-2.7M
Q4 24
$-98.5M
$9.0M
Q3 24
$-2.8M
$-7.7M
Q2 24
$-126.7M
$7.3M
Q1 24
$54.6M
$1.1M
FCF Margin
ACTG
ACTG
EML
EML
Q4 25
Q3 25
5.5%
Q2 25
4.3%
Q1 25
0.3%
-4.3%
Q4 24
-201.8%
13.9%
Q3 24
-12.1%
-10.8%
Q2 24
-490.5%
10.1%
Q1 24
224.4%
1.7%
Capex Intensity
ACTG
ACTG
EML
EML
Q4 25
Q3 25
0.1%
Q2 25
1.1%
Q1 25
1.7%
1.3%
Q4 24
304.4%
3.2%
Q3 24
9.6%
6.7%
Q2 24
553.0%
1.5%
Q1 24
1.1%
2.6%
Cash Conversion
ACTG
ACTG
EML
EML
Q4 25
22.01×
Q3 25
5.38×
Q2 25
1.09×
Q1 25
0.10×
-0.95×
Q4 24
8.41×
Q3 24
Q2 24
2.40×
Q1 24
1.43×

Financial Flow Comparison

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

Revenue Breakdown by Segment

ACTG
ACTG

Energy Operations$16.0M32%
Transportation Safety$10.4M21%
Office Storage And Display Solutions$8.4M17%
Printers Consumables And Parts$6.5M13%
Natural Gas Reserves$5.1M10%
Natural Gas Liquids Reserves$3.3M7%

EML
EML

Segment breakdown not available.

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