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Side-by-side financial comparison of GRAFTECH INTERNATIONAL LTD (EAF) and Vivid Seats Inc. (SEAT). Click either name above to swap in a different company.

GRAFTECH INTERNATIONAL LTD is the larger business by last-quarter revenue ($125.1M vs $97.5M, roughly 1.3× Vivid Seats Inc.). Vivid Seats Inc. runs the higher net margin — 1212.8% vs -34.6%, a 1247.4% gap on every dollar of revenue. On growth, GRAFTECH INTERNATIONAL LTD posted the faster year-over-year revenue change (11.9% vs -41.0%). GRAFTECH INTERNATIONAL LTD produced more free cash flow last quarter ($-27.1M vs $-38.3M). Over the past eight quarters, GRAFTECH INTERNATIONAL LTD's revenue compounded faster (-4.6% CAGR vs -21.9%).

GrafTech International Ltd. is a manufacturer of graphite electrodes and petroleum coke, which are essential for the production of electric arc furnace steel and other metals. Headquartered in Brooklyn Heights, Ohio, it has manufacturing facilities in Calais, France;Pamplona, Spain; Monterrey, Mexico; and St. Marys, Pennsylvania.

Vivid Seats Inc. is an American online ticket market place and resale company. It is the official ticketing partner of numerous sports teams and media outlets including ESPN, United Airlines, the San Francisco 49ers and the Los Angeles Chargers. Its rewards program allows fans to earn points on purchases. Vivid Seats is a member of the Internet Association, which advocates for net neutrality.

EAF vs SEAT — Head-to-Head

Bigger by revenue
EAF
EAF
1.3× larger
EAF
$125.1M
$97.5M
SEAT
Growing faster (revenue YoY)
EAF
EAF
+52.8% gap
EAF
11.9%
-41.0%
SEAT
Higher net margin
SEAT
SEAT
1247.4% more per $
SEAT
1212.8%
-34.6%
EAF
More free cash flow
EAF
EAF
$11.2M more FCF
EAF
$-27.1M
$-38.3M
SEAT
Faster 2-yr revenue CAGR
EAF
EAF
Annualised
EAF
-4.6%
-21.9%
SEAT

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
EAF
EAF
SEAT
SEAT
Revenue
$125.1M
$97.5M
Net Profit
$-43.3M
$1.2B
Gross Margin
-7.8%
Operating Margin
Net Margin
-34.6%
1212.8%
Revenue YoY
11.9%
-41.0%
Net Profit YoY
-10.0%
12369.2%
EPS (diluted)

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
EAF
EAF
SEAT
SEAT
Q1 26
$125.1M
Q4 25
$116.5M
$97.5M
Q3 25
$144.0M
$104.8M
Q2 25
$131.8M
$114.5M
Q1 25
$111.8M
$133.7M
Q4 24
$134.2M
$165.2M
Q3 24
$130.7M
$152.7M
Q2 24
$137.3M
$170.0M
Net Profit
EAF
EAF
SEAT
SEAT
Q1 26
$-43.3M
Q4 25
$-65.1M
$1.2B
Q3 25
$-28.5M
$-30.2M
Q2 25
$-86.9M
$-335.4M
Q1 25
$-39.4M
$-10.6M
Q4 24
$-49.5M
$-9.6M
Q3 24
$-36.1M
$10.6M
Q2 24
$-14.8M
$-437.0K
Gross Margin
EAF
EAF
SEAT
SEAT
Q1 26
-7.8%
Q4 25
-20.9%
Q3 25
7.2%
Q2 25
0.0%
Q1 25
-1.5%
Q4 24
-7.8%
Q3 24
-9.2%
Q2 24
2.9%
Operating Margin
EAF
EAF
SEAT
SEAT
Q1 26
Q4 25
-33.6%
Q3 25
-3.6%
Q2 25
-11.0%
Q1 25
-16.3%
Q4 24
-18.6%
Q3 24
-20.1%
Q2 24
-2.0%
Net Margin
EAF
EAF
SEAT
SEAT
Q1 26
-34.6%
Q4 25
-55.9%
1212.8%
Q3 25
-19.8%
-28.9%
Q2 25
-65.9%
-293.0%
Q1 25
-35.2%
-7.9%
Q4 24
-36.9%
-5.8%
Q3 24
-27.6%
7.0%
Q2 24
-10.7%
-0.3%
EPS (diluted)
EAF
EAF
SEAT
SEAT
Q1 26
Q4 25
$-6.86
Q3 25
$-1.10
Q2 25
$-0.34
Q1 25
$-0.15
Q4 24
$-3.51
Q3 24
$-1.40
Q2 24
$-0.06

Balance Sheet & Financial Strength

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

Metric
EAF
EAF
SEAT
SEAT
Cash + ST InvestmentsLiquidity on hand
$120.2M
$102.7M
Total DebtLower is stronger
$1.1B
$16.5M
Stockholders' EquityBook value
$-85.1M
Total Assets
$997.2M
$636.9M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
EAF
EAF
SEAT
SEAT
Q1 26
$120.2M
Q4 25
$102.7M
Q3 25
$145.1M
Q2 25
$153.0M
Q1 25
$199.5M
Q4 24
$243.5M
Q3 24
$202.3M
Q2 24
$120.7M
$234.3M
Total Debt
EAF
EAF
SEAT
SEAT
Q1 26
$1.1B
Q4 25
$1.1B
$16.5M
Q3 25
$1.1B
$17.1M
Q2 25
$1.1B
$17.7M
Q1 25
$1.1B
$18.2M
Q4 24
$1.1B
$18.7M
Q3 24
$929.5M
$15.8M
Q2 24
$928.2M
$16.1M
Stockholders' Equity
EAF
EAF
SEAT
SEAT
Q1 26
Q4 25
$-259.6M
$-85.1M
Q3 25
$-194.4M
$272.2M
Q2 25
$-168.4M
$217.3M
Q1 25
$-105.3M
$380.7M
Q4 24
$-78.9M
$261.1M
Q3 24
$-9.0M
$329.4M
Q2 24
$16.2M
$155.8M
Total Assets
EAF
EAF
SEAT
SEAT
Q1 26
$997.2M
Q4 25
$1.0B
$636.9M
Q3 25
$1.1B
$1.1B
Q2 25
$1.1B
$1.1B
Q1 25
$1.2B
$1.6B
Q4 24
$1.2B
$1.6B
Q3 24
$1.1B
$1.6B
Q2 24
$1.2B
$1.7B
Debt / Equity
EAF
EAF
SEAT
SEAT
Q1 26
Q4 25
Q3 25
0.06×
Q2 25
0.08×
Q1 25
0.05×
Q4 24
0.07×
Q3 24
0.05×
Q2 24
57.16×
0.10×

Cash Flow & Capital Efficiency

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

Metric
EAF
EAF
SEAT
SEAT
Operating Cash FlowLast quarter
$-14.9M
$-38.2M
Free Cash FlowOCF − Capex
$-27.1M
$-38.3M
FCF MarginFCF / Revenue
-21.6%
-39.3%
Capex IntensityCapex / Revenue
9.7%
0.1%
Cash ConversionOCF / Net Profit
-0.03×
TTM Free Cash FlowTrailing 4 quarters
$-105.1M
$-93.8M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
EAF
EAF
SEAT
SEAT
Q1 26
$-14.9M
Q4 25
$-20.9M
$-38.2M
Q3 25
$24.7M
$512.0K
Q2 25
$-53.2M
$-28.6M
Q1 25
$-32.2M
$-25.3M
Q4 24
$-26.4M
$47.8M
Q3 24
$23.7M
$-19.2M
Q2 24
$-36.9M
$-13.8M
Free Cash Flow
EAF
EAF
SEAT
SEAT
Q1 26
$-27.1M
Q4 25
$-39.3M
$-38.3M
Q3 25
$18.4M
$502.0K
Q2 25
$-57.1M
$-28.8M
Q1 25
$-42.5M
$-27.1M
Q4 24
$-39.2M
$44.3M
Q3 24
$19.7M
$-19.6M
Q2 24
$-43.8M
$-14.1M
FCF Margin
EAF
EAF
SEAT
SEAT
Q1 26
-21.6%
Q4 25
-33.7%
-39.3%
Q3 25
12.8%
0.5%
Q2 25
-43.3%
-25.2%
Q1 25
-38.0%
-20.3%
Q4 24
-29.2%
26.8%
Q3 24
15.1%
-12.8%
Q2 24
-31.9%
-8.3%
Capex Intensity
EAF
EAF
SEAT
SEAT
Q1 26
9.7%
Q4 25
15.8%
0.1%
Q3 25
4.4%
0.0%
Q2 25
3.0%
0.2%
Q1 25
9.2%
1.4%
Q4 24
9.5%
2.1%
Q3 24
3.1%
0.3%
Q2 24
5.1%
0.2%
Cash Conversion
EAF
EAF
SEAT
SEAT
Q1 26
Q4 25
-0.03×
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
-1.81×
Q2 24

Financial Flow Comparison

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

Revenue Breakdown by Segment

EAF
EAF

Segment breakdown not available.

SEAT
SEAT

Concerts$34.3M35%
Resale$29.3M30%
Theater$24.4M25%
Private Label$7.2M7%
Other$2.2M2%

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