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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
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | ||
|---|---|---|
| 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.
| 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 |
| 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 |
| 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% |
| 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% |
| 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 | ||
|---|---|---|
| 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.
| 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 |
| 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 |
| 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 |
| 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 |
| 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.