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Side-by-side financial comparison of AMCON DISTRIBUTING CO (DIT) and PHINIA INC. (PHIN). Click either name above to swap in a different company.

PHINIA INC. is the larger business by last-quarter revenue ($889.0M vs $730.1M, roughly 1.2× AMCON DISTRIBUTING CO). On growth, PHINIA INC. posted the faster year-over-year revenue change (6.7% vs 2.6%). PHINIA INC. produced more free cash flow last quarter ($67.0M vs $-12.4M). Over the past eight quarters, AMCON DISTRIBUTING CO's revenue compounded faster (10.1% CAGR vs 1.5%).

AMCON Distributing Co is a US-based consumer product distribution firm offering groceries, beverages, health and beauty products, tobacco, and general merchandise. It primarily serves independent convenience stores, grocery retailers, pharmacies, and small retail outlets across the continental United States.

PHINIA Inc. is a global automotive technology provider specializing in fuel injection systems, starters, alternators, and hybrid/electric vehicle components. It serves OEMs and aftermarket customers across North America, Europe, Asia Pacific and key markets, covering passenger car, commercial vehicle and industrial mobility segments.

DIT vs PHIN — Head-to-Head

Bigger by revenue
PHIN
PHIN
1.2× larger
PHIN
$889.0M
$730.1M
DIT
Growing faster (revenue YoY)
PHIN
PHIN
+4.1% gap
PHIN
6.7%
2.6%
DIT
More free cash flow
PHIN
PHIN
$79.4M more FCF
PHIN
$67.0M
$-12.4M
DIT
Faster 2-yr revenue CAGR
DIT
DIT
Annualised
DIT
10.1%
1.5%
PHIN

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
DIT
DIT
PHIN
PHIN
Revenue
$730.1M
$889.0M
Net Profit
$793.0K
Gross Margin
6.6%
21.7%
Operating Margin
0.5%
7.8%
Net Margin
0.1%
Revenue YoY
2.6%
6.7%
Net Profit YoY
127.6%
EPS (diluted)
$1.28
$1.14

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
DIT
DIT
PHIN
PHIN
Q4 25
$730.1M
$889.0M
Q3 25
$746.3M
$908.0M
Q2 25
$739.6M
$890.0M
Q1 25
$619.5M
$796.0M
Q4 24
$711.3M
$833.0M
Q3 24
$746.3M
$839.0M
Q2 24
$717.9M
$868.0M
Q1 24
$601.9M
$863.0M
Net Profit
DIT
DIT
PHIN
PHIN
Q4 25
$793.0K
Q3 25
$491.7K
$13.0M
Q2 25
$1.3M
$46.0M
Q1 25
$-1.6M
$26.0M
Q4 24
$348.4K
Q3 24
$1.2M
$31.0M
Q2 24
$1.5M
$14.0M
Q1 24
$539.5K
$29.0M
Gross Margin
DIT
DIT
PHIN
PHIN
Q4 25
6.6%
21.7%
Q3 25
6.5%
22.0%
Q2 25
6.7%
22.1%
Q1 25
6.9%
21.6%
Q4 24
6.6%
22.7%
Q3 24
6.5%
22.3%
Q2 24
6.7%
21.7%
Q1 24
7.0%
22.2%
Operating Margin
DIT
DIT
PHIN
PHIN
Q4 25
0.5%
7.8%
Q3 25
0.5%
3.7%
Q2 25
0.7%
10.0%
Q1 25
0.1%
7.8%
Q4 24
0.5%
6.1%
Q3 24
0.7%
7.9%
Q2 24
0.8%
8.2%
Q1 24
0.6%
8.2%
Net Margin
DIT
DIT
PHIN
PHIN
Q4 25
0.1%
Q3 25
0.1%
1.4%
Q2 25
0.2%
5.2%
Q1 25
-0.3%
3.3%
Q4 24
0.0%
Q3 24
0.2%
3.7%
Q2 24
0.2%
1.6%
Q1 24
0.1%
3.4%
EPS (diluted)
DIT
DIT
PHIN
PHIN
Q4 25
$1.28
$1.14
Q3 25
$0.80
$0.33
Q2 25
$2.13
$1.14
Q1 25
$-2.58
$0.63
Q4 24
$0.57
$0.13
Q3 24
$2.02
$0.70
Q2 24
$2.46
$0.31
Q1 24
$0.89
$0.62

Balance Sheet & Financial Strength

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

Metric
DIT
DIT
PHIN
PHIN
Cash + ST InvestmentsLiquidity on hand
$359.0M
Total DebtLower is stronger
$970.0M
Stockholders' EquityBook value
$114.1M
$1.6B
Total Assets
$378.7M
$3.8B
Debt / EquityLower = less leverage
0.61×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DIT
DIT
PHIN
PHIN
Q4 25
$359.0M
Q3 25
$349.0M
Q2 25
$347.0M
Q1 25
$373.0M
Q4 24
$484.0M
Q3 24
$477.0M
Q2 24
$339.0M
Q1 24
$325.0M
Total Debt
DIT
DIT
PHIN
PHIN
Q4 25
$970.0M
Q3 25
$16.5M
$990.0M
Q2 25
$990.0M
Q1 25
$989.0M
Q4 24
$988.0M
Q3 24
$21.8M
$987.0M
Q2 24
$23.3M
$821.0M
Q1 24
$20.5M
$706.0M
Stockholders' Equity
DIT
DIT
PHIN
PHIN
Q4 25
$114.1M
$1.6B
Q3 25
$113.1M
$1.6B
Q2 25
$113.2M
$1.6B
Q1 25
$111.4M
$1.5B
Q4 24
$112.4M
$1.6B
Q3 24
$111.7M
$1.7B
Q2 24
$110.0M
$1.7B
Q1 24
$108.0M
$1.9B
Total Assets
DIT
DIT
PHIN
PHIN
Q4 25
$378.7M
$3.8B
Q3 25
$391.1M
$4.0B
Q2 25
$393.9M
$3.9B
Q1 25
$392.0M
$3.7B
Q4 24
$404.7M
$3.8B
Q3 24
$374.1M
$4.0B
Q2 24
$400.6M
$3.9B
Q1 24
$336.2M
$4.0B
Debt / Equity
DIT
DIT
PHIN
PHIN
Q4 25
0.61×
Q3 25
0.15×
0.62×
Q2 25
0.61×
Q1 25
0.64×
Q4 24
0.63×
Q3 24
0.19×
0.58×
Q2 24
0.21×
0.47×
Q1 24
0.19×
0.38×

Cash Flow & Capital Efficiency

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

Metric
DIT
DIT
PHIN
PHIN
Operating Cash FlowLast quarter
$-11.7M
$96.0M
Free Cash FlowOCF − Capex
$-12.4M
$67.0M
FCF MarginFCF / Revenue
-1.7%
7.5%
Capex IntensityCapex / Revenue
0.1%
3.3%
Cash ConversionOCF / Net Profit
-14.75×
TTM Free Cash FlowTrailing 4 quarters
$40.6M
$188.0M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
DIT
DIT
PHIN
PHIN
Q4 25
$-11.7M
$96.0M
Q3 25
$31.1M
$119.0M
Q2 25
$-7.0M
$57.0M
Q1 25
$34.4M
$40.0M
Q4 24
$-39.9M
$73.0M
Q3 24
$41.0M
$95.0M
Q2 24
$-26.9M
$109.0M
Q1 24
$48.8M
$31.0M
Free Cash Flow
DIT
DIT
PHIN
PHIN
Q4 25
$-12.4M
$67.0M
Q3 25
$30.4M
$93.0M
Q2 25
$-8.8M
$23.0M
Q1 25
$31.4M
$5.0M
Q4 24
$-43.3M
$53.0M
Q3 24
$37.4M
$70.0M
Q2 24
$-32.6M
$92.0M
Q1 24
$41.6M
$-12.0M
FCF Margin
DIT
DIT
PHIN
PHIN
Q4 25
-1.7%
7.5%
Q3 25
4.1%
10.2%
Q2 25
-1.2%
2.6%
Q1 25
5.1%
0.6%
Q4 24
-6.1%
6.4%
Q3 24
5.0%
8.3%
Q2 24
-4.5%
10.6%
Q1 24
6.9%
-1.4%
Capex Intensity
DIT
DIT
PHIN
PHIN
Q4 25
0.1%
3.3%
Q3 25
0.1%
2.9%
Q2 25
0.2%
3.8%
Q1 25
0.5%
4.4%
Q4 24
0.5%
2.4%
Q3 24
0.5%
3.0%
Q2 24
0.8%
2.0%
Q1 24
1.2%
5.0%
Cash Conversion
DIT
DIT
PHIN
PHIN
Q4 25
-14.75×
Q3 25
63.32×
9.15×
Q2 25
-5.33×
1.24×
Q1 25
1.54×
Q4 24
-114.43×
Q3 24
33.16×
3.06×
Q2 24
-18.05×
7.79×
Q1 24
90.37×
1.07×

Financial Flow Comparison

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

Revenue Breakdown by Segment

DIT
DIT

Cigarettes$446.5M61%
Tobacco$143.7M20%
Tobacco Food Service And Other$82.3M11%
Confectionery$46.7M6%
Retail Segment$10.8M1%

PHIN
PHIN

Customer$618.0M70%
Fuel Systems$194.0M22%
Other$77.0M9%

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