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Side-by-side financial comparison of Eastman Chemical Company (EMN) and Fabrinet (FN). Click either name above to swap in a different company.

Eastman Chemical Company is the larger business by last-quarter revenue ($2.0B vs $1.1B, roughly 1.7× Fabrinet). Fabrinet runs the higher net margin — 9.9% vs 5.3%, a 4.6% gap on every dollar of revenue. On growth, Fabrinet posted the faster year-over-year revenue change (35.9% vs -13.8%). Over the past eight quarters, Fabrinet's revenue compounded faster (24.4% 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.

Below is a list of companies having stocks that are included in the S&P MidCap 400 stock market index. The index, maintained by S&P Dow Jones Indices, comprises the common stocks of 400 mid-cap, mostly American, companies. Although called the S&P 400, the index sometimes contains more than 400 stocks when it includes two or more share classes of stock from one of its component companies.

EMN vs FN — Head-to-Head

Bigger by revenue
EMN
EMN
1.7× larger
EMN
$2.0B
$1.1B
FN
Growing faster (revenue YoY)
FN
FN
+49.7% gap
FN
35.9%
-13.8%
EMN
Higher net margin
FN
FN
4.6% more per $
FN
9.9%
5.3%
EMN
Faster 2-yr revenue CAGR
FN
FN
Annualised
FN
24.4%
-8.6%
EMN

Income Statement — Q1 FY2026 vs Q2 FY2026

Metric
EMN
EMN
FN
FN
Revenue
$2.0B
$1.1B
Net Profit
$105.0M
$112.6M
Gross Margin
17.1%
12.2%
Operating Margin
10.1%
Net Margin
5.3%
9.9%
Revenue YoY
-13.8%
35.9%
Net Profit YoY
-42.3%
30.0%
EPS (diluted)
$0.93
$3.11

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
EMN
EMN
FN
FN
Q1 26
$2.0B
Q4 25
$2.0B
$1.1B
Q3 25
$2.2B
$978.1M
Q2 25
$2.3B
$909.7M
Q1 25
$2.3B
$871.8M
Q4 24
$2.2B
$833.6M
Q3 24
$2.5B
$804.2M
Q2 24
$2.4B
$753.3M
Net Profit
EMN
EMN
FN
FN
Q1 26
$105.0M
Q4 25
$105.0M
$112.6M
Q3 25
$47.0M
$95.9M
Q2 25
$140.0M
$87.2M
Q1 25
$182.0M
$81.3M
Q4 24
$330.0M
$86.6M
Q3 24
$180.0M
$77.4M
Q2 24
$230.0M
$81.1M
Gross Margin
EMN
EMN
FN
FN
Q1 26
17.1%
Q4 25
17.1%
12.2%
Q3 25
19.7%
11.9%
Q2 25
22.1%
12.2%
Q1 25
24.8%
11.7%
Q4 24
24.7%
12.1%
Q3 24
24.6%
12.3%
Q2 24
25.3%
12.3%
Operating Margin
EMN
EMN
FN
FN
Q1 26
Q4 25
0.6%
10.1%
Q3 25
6.1%
9.6%
Q2 25
7.4%
9.8%
Q1 25
11.0%
9.0%
Q4 24
13.2%
9.5%
Q3 24
11.4%
9.6%
Q2 24
12.1%
9.7%
Net Margin
EMN
EMN
FN
FN
Q1 26
5.3%
Q4 25
5.3%
9.9%
Q3 25
2.1%
9.8%
Q2 25
6.1%
9.6%
Q1 25
7.9%
9.3%
Q4 24
14.7%
10.4%
Q3 24
7.3%
9.6%
Q2 24
9.7%
10.8%
EPS (diluted)
EMN
EMN
FN
FN
Q1 26
$0.93
Q4 25
$0.93
$3.11
Q3 25
$0.40
$2.66
Q2 25
$1.20
$2.41
Q1 25
$1.57
$2.25
Q4 24
$2.81
$2.38
Q3 24
$1.53
$2.13
Q2 24
$1.94
$2.22

Balance Sheet & Financial Strength

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

Metric
EMN
EMN
FN
FN
Cash + ST InvestmentsLiquidity on hand
$566.0M
$960.8M
Total DebtLower is stronger
Stockholders' EquityBook value
$6.0B
$2.2B
Total Assets
$14.9B
$3.3B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
EMN
EMN
FN
FN
Q1 26
$566.0M
Q4 25
$566.0M
$960.8M
Q3 25
$968.8M
Q2 25
$934.2M
Q1 25
$950.7M
Q4 24
$837.0M
$934.6M
Q3 24
$908.9M
Q2 24
$858.6M
Stockholders' Equity
EMN
EMN
FN
FN
Q1 26
$6.0B
Q4 25
$6.0B
$2.2B
Q3 25
$5.8B
$2.1B
Q2 25
$5.8B
$2.0B
Q1 25
$5.9B
$1.9B
Q4 24
$5.8B
$1.8B
Q3 24
$5.7B
$1.8B
Q2 24
$5.6B
$1.7B
Total Assets
EMN
EMN
FN
FN
Q1 26
$14.9B
Q4 25
$14.9B
$3.3B
Q3 25
$15.0B
$3.0B
Q2 25
$15.2B
$2.8B
Q1 25
$15.0B
$2.6B
Q4 24
$15.2B
$2.5B
Q3 24
$15.1B
$2.4B
Q2 24
$14.9B
$2.3B

Cash Flow & Capital Efficiency

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

Metric
EMN
EMN
FN
FN
Operating Cash FlowLast quarter
$46.3M
Free Cash FlowOCF − Capex
$-5.3M
FCF MarginFCF / Revenue
-0.5%
Capex IntensityCapex / Revenue
4.6%
Cash ConversionOCF / Net Profit
0.41×
TTM Free Cash FlowTrailing 4 quarters
$102.3M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
EMN
EMN
FN
FN
Q1 26
Q4 25
$502.0M
$46.3M
Q3 25
$402.0M
$102.6M
Q2 25
$233.0M
$55.1M
Q1 25
$-167.0M
$74.2M
Q4 24
$540.0M
$115.9M
Q3 24
$396.0M
$83.2M
Q2 24
$367.0M
$83.1M
Free Cash Flow
EMN
EMN
FN
FN
Q1 26
Q4 25
$390.0M
$-5.3M
Q3 25
$265.0M
$57.3M
Q2 25
$83.0M
$4.7M
Q1 25
$-314.0M
$45.7M
Q4 24
$361.0M
$94.0M
Q3 24
$276.0M
$62.9M
Q2 24
$252.0M
$70.4M
FCF Margin
EMN
EMN
FN
FN
Q1 26
Q4 25
19.8%
-0.5%
Q3 25
12.0%
5.9%
Q2 25
3.6%
0.5%
Q1 25
-13.7%
5.2%
Q4 24
16.1%
11.3%
Q3 24
11.2%
7.8%
Q2 24
10.7%
9.3%
Capex Intensity
EMN
EMN
FN
FN
Q1 26
Q4 25
5.7%
4.6%
Q3 25
6.2%
4.6%
Q2 25
6.6%
5.5%
Q1 25
6.4%
3.3%
Q4 24
8.0%
2.6%
Q3 24
4.9%
2.5%
Q2 24
4.9%
1.7%
Cash Conversion
EMN
EMN
FN
FN
Q1 26
Q4 25
4.78×
0.41×
Q3 25
8.55×
1.07×
Q2 25
1.66×
0.63×
Q1 25
-0.92×
0.91×
Q4 24
1.64×
1.34×
Q3 24
2.20×
1.07×
Q2 24
1.60×
1.02×

Financial Flow Comparison

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

Revenue Breakdown by Segment

EMN
EMN

Segment breakdown not available.

FN
FN

Optical Communications$832.6M73%
Non Optical Communications$300.3M27%

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