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

REGIS CORP is the larger business by last-quarter revenue ($57.1M vs $55.3M, roughly 1.0× EASTERN CO). EASTERN CO runs the higher net margin — 1.0% vs 0.8%, a 0.2% gap on every dollar of revenue. On growth, REGIS CORP posted the faster year-over-year revenue change (22.3% vs -22.4%). EASTERN CO produced more free cash flow last quarter ($3.1M vs $891.0K). Over the past eight quarters, REGIS CORP's revenue compounded faster (7.8% CAGR vs -0.6%).

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.

Regis Corporation is an American operator of hair salons. As of August 2021, it has 5,563 franchised and 276 company-owned salons. Its headquarters are in Minneapolis, Minnesota.

EML vs RGS — Head-to-Head

Bigger by revenue
RGS
RGS
1.0× larger
RGS
$57.1M
$55.3M
EML
Growing faster (revenue YoY)
RGS
RGS
+44.6% gap
RGS
22.3%
-22.4%
EML
Higher net margin
EML
EML
0.2% more per $
EML
1.0%
0.8%
RGS
More free cash flow
EML
EML
$2.2M more FCF
EML
$3.1M
$891.0K
RGS
Faster 2-yr revenue CAGR
RGS
RGS
Annualised
RGS
7.8%
-0.6%
EML

Income Statement — Q3 FY2025 vs Q2 FY2026

Metric
EML
EML
RGS
RGS
Revenue
$55.3M
$57.1M
Net Profit
$578.9K
$456.0K
Gross Margin
22.3%
Operating Margin
3.1%
10.8%
Net Margin
1.0%
0.8%
Revenue YoY
-22.4%
22.3%
Net Profit YoY
103.8%
-94.0%
EPS (diluted)
$0.10
$0.16

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
EML
EML
RGS
RGS
Q4 25
$57.1M
Q3 25
$55.3M
$59.0M
Q2 25
$70.2M
$60.4M
Q1 25
$63.3M
$57.0M
Q4 24
$64.3M
$46.7M
Q3 24
$71.3M
$46.1M
Q2 24
$72.6M
$49.4M
Q1 24
$64.6M
$49.2M
Net Profit
EML
EML
RGS
RGS
Q4 25
$456.0K
Q3 25
$578.9K
$1.4M
Q2 25
$3.4M
$116.5M
Q1 25
$1.9M
$250.0K
Q4 24
$1.3M
$7.6M
Q3 24
$-15.3M
$-853.0K
Q2 24
$3.5M
$91.2M
Q1 24
$1.9M
$-2.3M
Gross Margin
EML
EML
RGS
RGS
Q4 25
Q3 25
22.3%
Q2 25
23.3%
Q1 25
22.4%
Q4 24
23.6%
Q3 24
25.5%
Q2 24
25.4%
Q1 24
23.9%
Operating Margin
EML
EML
RGS
RGS
Q4 25
10.8%
Q3 25
3.1%
10.0%
Q2 25
4.5%
12.1%
Q1 25
5.1%
8.8%
Q4 24
6.1%
11.8%
Q3 24
9.5%
4.6%
Q2 24
8.3%
Q1 24
5.3%
8.3%
Net Margin
EML
EML
RGS
RGS
Q4 25
0.8%
Q3 25
1.0%
2.3%
Q2 25
4.9%
192.9%
Q1 25
3.1%
0.4%
Q4 24
2.0%
16.4%
Q3 24
-21.5%
-1.9%
Q2 24
4.8%
184.7%
Q1 24
3.0%
-4.7%
EPS (diluted)
EML
EML
RGS
RGS
Q4 25
$0.16
Q3 25
$0.10
$0.49
Q2 25
$0.56
$43.67
Q1 25
$0.32
$0.08
Q4 24
$0.22
$2.71
Q3 24
$-2.46
$-0.36
Q2 24
$0.56
$38.40
Q1 24
$0.31
$-1.00

Balance Sheet & Financial Strength

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

Metric
EML
EML
RGS
RGS
Cash + ST InvestmentsLiquidity on hand
$9.2M
$18.4M
Total DebtLower is stronger
$113.3M
Stockholders' EquityBook value
$124.3M
$188.7M
Total Assets
$220.0M
$588.3M
Debt / EquityLower = less leverage
0.60×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
EML
EML
RGS
RGS
Q4 25
$18.4M
Q3 25
$9.2M
$16.6M
Q2 25
$9.1M
$17.0M
Q1 25
$10.2M
$13.3M
Q4 24
$16.1M
$10.2M
Q3 24
$9.7M
$6.3M
Q2 24
$2.0M
$10.1M
Q1 24
$2.1M
$5.9M
Total Debt
EML
EML
RGS
RGS
Q4 25
$113.3M
Q3 25
$111.3M
Q2 25
$110.8M
Q1 25
$112.0M
Q4 24
$42.2M
$111.5M
Q3 24
$95.2M
Q2 24
$99.5M
Q1 24
$179.7M
Stockholders' Equity
EML
EML
RGS
RGS
Q4 25
$188.7M
Q3 25
$124.3M
$187.6M
Q2 25
$124.4M
$185.6M
Q1 25
$121.0M
$68.6M
Q4 24
$120.7M
$66.7M
Q3 24
$119.2M
$56.4M
Q2 24
$136.5M
$56.8M
Q1 24
$134.5M
$-35.8M
Total Assets
EML
EML
RGS
RGS
Q4 25
$588.3M
Q3 25
$220.0M
$592.1M
Q2 25
$229.4M
$599.0M
Q1 25
$232.3M
$511.2M
Q4 24
$235.3M
$530.1M
Q3 24
$244.2M
$508.9M
Q2 24
$255.9M
$530.5M
Q1 24
$253.9M
$543.7M
Debt / Equity
EML
EML
RGS
RGS
Q4 25
0.60×
Q3 25
0.59×
Q2 25
0.60×
Q1 25
1.63×
Q4 24
0.35×
1.67×
Q3 24
1.69×
Q2 24
1.75×
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
EML
EML
RGS
RGS
Operating Cash FlowLast quarter
$3.1M
$1.7M
Free Cash FlowOCF − Capex
$3.1M
$891.0K
FCF MarginFCF / Revenue
5.5%
1.6%
Capex IntensityCapex / Revenue
0.1%
1.4%
Cash ConversionOCF / Net Profit
5.38×
3.65×
TTM Free Cash FlowTrailing 4 quarters
$12.3M
$14.9M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
EML
EML
RGS
RGS
Q4 25
$1.7M
Q3 25
$3.1M
$2.3M
Q2 25
$3.8M
$6.8M
Q1 25
$-1.8M
$6.2M
Q4 24
$11.0M
$2.1M
Q3 24
$-2.9M
$-1.3M
Q2 24
$8.4M
$5.1M
Q1 24
$2.8M
$-277.0K
Free Cash Flow
EML
EML
RGS
RGS
Q4 25
$891.0K
Q3 25
$3.1M
$1.9M
Q2 25
$3.0M
$6.2M
Q1 25
$-2.7M
$5.9M
Q4 24
$9.0M
$1.7M
Q3 24
$-7.7M
$-1.4M
Q2 24
$7.3M
$5.1M
Q1 24
$1.1M
$-326.0K
FCF Margin
EML
EML
RGS
RGS
Q4 25
1.6%
Q3 25
5.5%
3.2%
Q2 25
4.3%
10.3%
Q1 25
-4.3%
10.3%
Q4 24
13.9%
3.6%
Q3 24
-10.8%
-3.0%
Q2 24
10.1%
10.3%
Q1 24
1.7%
-0.7%
Capex Intensity
EML
EML
RGS
RGS
Q4 25
1.4%
Q3 25
0.1%
0.7%
Q2 25
1.1%
0.9%
Q1 25
1.3%
0.6%
Q4 24
3.2%
0.9%
Q3 24
6.7%
0.0%
Q2 24
1.5%
0.0%
Q1 24
2.6%
0.1%
Cash Conversion
EML
EML
RGS
RGS
Q4 25
3.65×
Q3 25
5.38×
1.68×
Q2 25
1.09×
0.06×
Q1 25
-0.95×
24.80×
Q4 24
8.41×
0.28×
Q3 24
Q2 24
2.40×
0.06×
Q1 24
1.43×

Financial Flow Comparison

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

Revenue Breakdown by Segment

EML
EML

Segment breakdown not available.

RGS
RGS

Franchise Segment$37.9M66%
Royalty$13.6M24%
Other$2.8M5%
Fees$1.8M3%
Franchise Fees$1.0M2%

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