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Side-by-side financial comparison of Eastman Chemical Company (EMN) and COMFORT SYSTEMS USA INC (FIX). Click either name above to swap in a different company.
COMFORT SYSTEMS USA INC is the larger business by last-quarter revenue ($2.6B vs $2.0B, roughly 1.3× Eastman Chemical Company). COMFORT SYSTEMS USA INC runs the higher net margin — 12.5% vs 5.3%, a 7.2% gap on every dollar of revenue. On growth, COMFORT SYSTEMS USA INC posted the faster year-over-year revenue change (41.7% vs -13.8%). Over the past eight quarters, COMFORT SYSTEMS USA INC's revenue compounded faster (31.2% CAGR vs -8.6%).
Eastman Chemical Company is an American chemical products manufacturer based in Kingsport, Tennessee. Founded in 1920, it was formerly a subsidiary of Kodak until 1994. The company is an independent global specialty materials company that produces a broad range of advanced materials, chemicals and fibers for everyday purposes. It operates 36 manufacturing sites worldwide and employs approximately 14,000 people. In 2023, Eastman had sales revenue of approximately $9.21 billion.
Comfort Systems USA, Inc. is an American company that provides mechanical and electrical contracting services, primarily HVAC, plumbing, piping and controls, off-site construction, monitoring and fire protection, and installation and servicing of electrical systems.
EMN vs FIX — Head-to-Head
Income Statement — Q1 FY2026 vs Q4 FY2025
| Metric | | |
|---|---|---|
| Revenue | $2.0B | $2.6B |
| Net Profit | $105.0M | $330.8M |
| Gross Margin | 17.1% | 25.5% |
| Operating Margin | — | 16.1% |
| Net Margin | 5.3% | 12.5% |
| Revenue YoY | -13.8% | 41.7% |
| Net Profit YoY | -42.3% | 126.8% |
| EPS (diluted) | $0.93 | $9.35 |
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 | $2.0B | — | ||
| Q4 25 | $2.0B | $2.6B | ||
| Q3 25 | $2.2B | $2.5B | ||
| Q2 25 | $2.3B | $2.2B | ||
| Q1 25 | $2.3B | $1.8B | ||
| Q4 24 | $2.2B | $1.9B | ||
| Q3 24 | $2.5B | $1.8B | ||
| Q2 24 | $2.4B | $1.8B |
| Q1 26 | $105.0M | — | ||
| Q4 25 | $105.0M | $330.8M | ||
| Q3 25 | $47.0M | $291.6M | ||
| Q2 25 | $140.0M | $230.8M | ||
| Q1 25 | $182.0M | $169.3M | ||
| Q4 24 | $330.0M | $145.9M | ||
| Q3 24 | $180.0M | $146.2M | ||
| Q2 24 | $230.0M | $134.0M |
| Q1 26 | 17.1% | — | ||
| Q4 25 | 17.1% | 25.5% | ||
| Q3 25 | 19.7% | 24.8% | ||
| Q2 25 | 22.1% | 23.5% | ||
| Q1 25 | 24.8% | 22.0% | ||
| Q4 24 | 24.7% | 23.2% | ||
| Q3 24 | 24.6% | 21.1% | ||
| Q2 24 | 25.3% | 20.1% |
| Q1 26 | — | — | ||
| Q4 25 | 0.6% | 16.1% | ||
| Q3 25 | 6.1% | 15.5% | ||
| Q2 25 | 7.4% | 13.8% | ||
| Q1 25 | 11.0% | 11.4% | ||
| Q4 24 | 13.2% | 12.1% | ||
| Q3 24 | 11.4% | 11.2% | ||
| Q2 24 | 12.1% | 10.2% |
| Q1 26 | 5.3% | — | ||
| Q4 25 | 5.3% | 12.5% | ||
| Q3 25 | 2.1% | 11.9% | ||
| Q2 25 | 6.1% | 10.6% | ||
| Q1 25 | 7.9% | 9.2% | ||
| Q4 24 | 14.7% | 7.8% | ||
| Q3 24 | 7.3% | 8.1% | ||
| Q2 24 | 9.7% | 7.4% |
| Q1 26 | $0.93 | — | ||
| Q4 25 | $0.93 | $9.35 | ||
| Q3 25 | $0.40 | $8.25 | ||
| Q2 25 | $1.20 | $6.53 | ||
| Q1 25 | $1.57 | $4.75 | ||
| Q4 24 | $2.81 | $4.08 | ||
| Q3 24 | $1.53 | $4.09 | ||
| Q2 24 | $1.94 | $3.74 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $566.0M | $981.9M |
| Total DebtLower is stronger | — | $145.2M |
| Stockholders' EquityBook value | $6.0B | $2.4B |
| Total Assets | $14.9B | $6.4B |
| Debt / EquityLower = less leverage | — | 0.06× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | $566.0M | — | ||
| Q4 25 | $566.0M | $981.9M | ||
| Q3 25 | — | $860.5M | ||
| Q2 25 | — | $331.7M | ||
| Q1 25 | — | $204.8M | ||
| Q4 24 | $837.0M | $549.9M | ||
| Q3 24 | — | $415.6M | ||
| Q2 24 | — | $199.4M |
| Q1 26 | — | — | ||
| Q4 25 | — | $145.2M | ||
| Q3 25 | — | $136.0M | ||
| Q2 25 | — | $73.0M | ||
| Q1 25 | — | $67.8M | ||
| Q4 24 | — | $68.3M | ||
| Q3 24 | — | $62.3M | ||
| Q2 24 | — | $73.4M |
| Q1 26 | $6.0B | — | ||
| Q4 25 | $6.0B | $2.4B | ||
| Q3 25 | $5.8B | $2.2B | ||
| Q2 25 | $5.8B | $2.0B | ||
| Q1 25 | $5.9B | $1.8B | ||
| Q4 24 | $5.8B | $1.7B | ||
| Q3 24 | $5.7B | $1.6B | ||
| Q2 24 | $5.6B | $1.5B |
| Q1 26 | $14.9B | — | ||
| Q4 25 | $14.9B | $6.4B | ||
| Q3 25 | $15.0B | $5.8B | ||
| Q2 25 | $15.2B | $5.1B | ||
| Q1 25 | $15.0B | $4.6B | ||
| Q4 24 | $15.2B | $4.7B | ||
| Q3 24 | $15.1B | $4.4B | ||
| Q2 24 | $14.9B | $4.2B |
| Q1 26 | — | — | ||
| Q4 25 | — | 0.06× | ||
| Q3 25 | — | 0.06× | ||
| Q2 25 | — | 0.04× | ||
| Q1 25 | — | 0.04× | ||
| Q4 24 | — | 0.04× | ||
| Q3 24 | — | 0.04× | ||
| Q2 24 | — | 0.05× |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | — | $468.5M |
| Free Cash FlowOCF − Capex | — | $402.4M |
| FCF MarginFCF / Revenue | — | 15.2% |
| Capex IntensityCapex / Revenue | — | 2.5% |
| Cash ConversionOCF / Net Profit | — | 1.42× |
| TTM Free Cash FlowTrailing 4 quarters | — | $1.0B |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $502.0M | $468.5M | ||
| Q3 25 | $402.0M | $553.3M | ||
| Q2 25 | $233.0M | $252.5M | ||
| Q1 25 | $-167.0M | $-88.0M | ||
| Q4 24 | $540.0M | $210.5M | ||
| Q3 24 | $396.0M | $302.2M | ||
| Q2 24 | $367.0M | $189.9M |
| Q1 26 | — | — | ||
| Q4 25 | $390.0M | $402.4M | ||
| Q3 25 | $265.0M | $517.9M | ||
| Q2 25 | $83.0M | $221.2M | ||
| Q1 25 | $-314.0M | $-110.2M | ||
| Q4 24 | $361.0M | $169.8M | ||
| Q3 24 | $276.0M | $280.1M | ||
| Q2 24 | $252.0M | $166.5M |
| Q1 26 | — | — | ||
| Q4 25 | 19.8% | 15.2% | ||
| Q3 25 | 12.0% | 21.1% | ||
| Q2 25 | 3.6% | 10.2% | ||
| Q1 25 | -13.7% | -6.0% | ||
| Q4 24 | 16.1% | 9.1% | ||
| Q3 24 | 11.2% | 15.5% | ||
| Q2 24 | 10.7% | 9.2% |
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 2.5% | ||
| Q3 25 | 6.2% | 1.4% | ||
| Q2 25 | 6.6% | 1.4% | ||
| Q1 25 | 6.4% | 1.2% | ||
| Q4 24 | 8.0% | 2.2% | ||
| Q3 24 | 4.9% | 1.2% | ||
| Q2 24 | 4.9% | 1.3% |
| Q1 26 | — | — | ||
| Q4 25 | 4.78× | 1.42× | ||
| Q3 25 | 8.55× | 1.90× | ||
| Q2 25 | 1.66× | 1.09× | ||
| Q1 25 | -0.92× | -0.52× | ||
| Q4 24 | 1.64× | 1.44× | ||
| Q3 24 | 2.20× | 2.07× | ||
| Q2 24 | 1.60× | 1.42× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
EMN
Segment breakdown not available.
FIX
| Electrical Segment | $823.7M | 31% |
| Manufacturing Customer | $542.7M | 21% |
| Existing Building Construction | $491.4M | 19% |
| Healthcare Sector Customer | $220.8M | 8% |
| Service Projects | $153.0M | 6% |
| Education | $137.5M | 5% |
| Government Customer | $131.0M | 5% |
| Office Building Customer | $88.2M | 3% |
| Other Customer | $40.7M | 2% |
| Multi Family And Residential | $33.7M | 1% |
