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Side-by-side financial comparison of Cincinnati Financial (CINF) and SELECT MEDICAL HOLDINGS CORP (SEM). Click either name above to swap in a different company.

Cincinnati Financial is the larger business by last-quarter revenue ($2.8B vs $1.4B, roughly 2.0× SELECT MEDICAL HOLDINGS CORP). Cincinnati Financial runs the higher net margin — 9.6% vs 4.5%, a 5.1% gap on every dollar of revenue. On growth, SELECT MEDICAL HOLDINGS CORP posted the faster year-over-year revenue change (5.0% vs -1.7%). Over the past eight quarters, SELECT MEDICAL HOLDINGS CORP's revenue compounded faster (5.3% CAGR vs 5.2%).

Cincinnati Financial Corporation offers property and casualty insurance, its main business, through The Cincinnati Insurance Company, The Cincinnati Indemnity Company and The Cincinnati Casualty Company. The company has 1.01% of the domestic property and casualty insurance premiums, which ranks it as the 20th largest insurance company by market share in the U.S.

Select Medical is a healthcare company based in Pennsylvania. It owns long-term acute care and inpatient rehabilitation hospitals, as well as occupational health and physical therapy clinics. Select Medical is a subsidiary of Select Medical Holdings, which is listed on the New York Stock Exchange.

CINF vs SEM — Head-to-Head

Bigger by revenue
CINF
CINF
2.0× larger
CINF
$2.8B
$1.4B
SEM
Growing faster (revenue YoY)
SEM
SEM
+6.8% gap
SEM
5.0%
-1.7%
CINF
Higher net margin
CINF
CINF
5.1% more per $
CINF
9.6%
4.5%
SEM
Faster 2-yr revenue CAGR
SEM
SEM
Annualised
SEM
5.3%
5.2%
CINF

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
CINF
CINF
SEM
SEM
Revenue
$2.8B
$1.4B
Net Profit
$274.0M
$63.8M
Gross Margin
Operating Margin
6.9%
Net Margin
9.6%
4.5%
Revenue YoY
-1.7%
5.0%
Net Profit YoY
-14.7%
EPS (diluted)
$0.35

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
CINF
CINF
SEM
SEM
Q1 26
$2.8B
$1.4B
Q4 25
$3.1B
$1.4B
Q3 25
$3.7B
$1.4B
Q2 25
$3.2B
$1.3B
Q1 25
$2.6B
$1.4B
Q4 24
$2.5B
$1.3B
Q3 24
$3.3B
$1.3B
Q2 24
$2.5B
$1.3B
Net Profit
CINF
CINF
SEM
SEM
Q1 26
$274.0M
$63.8M
Q4 25
$676.0M
$20.2M
Q3 25
$1.1B
$28.8M
Q2 25
$685.0M
$40.6M
Q1 25
$-90.0M
$56.7M
Q4 24
$405.0M
$-16.1M
Q3 24
$820.0M
$55.6M
Q2 24
$312.0M
$77.6M
Operating Margin
CINF
CINF
SEM
SEM
Q1 26
6.9%
Q4 25
27.2%
4.6%
Q3 25
37.9%
5.4%
Q2 25
26.3%
6.5%
Q1 25
-5.0%
8.3%
Q4 24
18.9%
1.6%
Q3 24
31.3%
4.3%
Q2 24
15.2%
5.8%
Net Margin
CINF
CINF
SEM
SEM
Q1 26
9.6%
4.5%
Q4 25
21.9%
1.4%
Q3 25
30.1%
2.1%
Q2 25
21.1%
3.0%
Q1 25
-3.5%
4.2%
Q4 24
16.0%
-1.2%
Q3 24
24.7%
4.4%
Q2 24
12.3%
6.1%
EPS (diluted)
CINF
CINF
SEM
SEM
Q1 26
$0.35
Q4 25
$4.29
$0.17
Q3 25
$7.11
$0.23
Q2 25
$4.34
$0.32
Q1 25
$-0.57
$0.44
Q4 24
$2.57
$-0.12
Q3 24
$5.20
$0.43
Q2 24
$1.98
$0.60

Balance Sheet & Financial Strength

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

Metric
CINF
CINF
SEM
SEM
Cash + ST InvestmentsLiquidity on hand
$1.2B
$25.7M
Total DebtLower is stronger
$816.0M
$1.8B
Stockholders' EquityBook value
$15.7B
$2.1B
Total Assets
$41.2B
$6.0B
Debt / EquityLower = less leverage
0.05×
0.88×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CINF
CINF
SEM
SEM
Q1 26
$1.2B
$25.7M
Q4 25
$148.0M
$26.5M
Q3 25
$1.6B
$60.1M
Q2 25
$1.1B
$52.3M
Q1 25
$1.1B
$53.2M
Q4 24
$1.3B
$59.7M
Q3 24
$1.8B
$191.5M
Q2 24
$771.0M
$111.2M
Total Debt
CINF
CINF
SEM
SEM
Q1 26
$816.0M
$1.8B
Q4 25
$861.0M
$1.8B
Q3 25
$858.0M
$1.7B
Q2 25
$859.0M
$1.8B
Q1 25
$853.0M
$1.8B
Q4 24
$850.0M
$1.7B
Q3 24
$849.0M
$3.1B
Q2 24
$849.0M
$3.6B
Stockholders' Equity
CINF
CINF
SEM
SEM
Q1 26
$15.7B
$2.1B
Q4 25
$15.9B
$1.7B
Q3 25
$15.4B
$1.7B
Q2 25
$14.3B
$1.7B
Q1 25
$13.7B
$1.7B
Q4 24
$13.9B
$1.7B
Q3 24
$13.8B
$1.9B
Q2 24
$12.8B
$1.4B
Total Assets
CINF
CINF
SEM
SEM
Q1 26
$41.2B
$6.0B
Q4 25
$41.0B
$5.9B
Q3 25
$40.6B
$5.7B
Q2 25
$38.8B
$5.7B
Q1 25
$37.3B
$5.7B
Q4 24
$36.5B
$5.6B
Q3 24
$37.0B
$8.0B
Q2 24
$34.8B
$7.9B
Debt / Equity
CINF
CINF
SEM
SEM
Q1 26
0.05×
0.88×
Q4 25
0.05×
1.06×
Q3 25
0.06×
1.03×
Q2 25
0.06×
1.10×
Q1 25
0.06×
1.03×
Q4 24
0.06×
1.01×
Q3 24
0.06×
1.62×
Q2 24
0.07×
2.54×

Financial Flow Comparison

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

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