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

Eastman Chemical Company is the larger business by last-quarter revenue ($2.0B vs $862.2M, roughly 2.3× MATTEL INC). MATTEL INC runs the higher net margin — 7.1% vs 5.3%, a 1.8% gap on every dollar of revenue. On growth, MATTEL INC posted the faster year-over-year revenue change (4.3% vs -13.8%). Over the past eight quarters, Eastman Chemical Company's revenue compounded faster (-8.6% CAGR vs -10.6%).

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.

Mattel Films was the film production division of American toy and entertainment company Mattel that operated from September 6, 2018 to June 2, 2025. It succeeded Mattel Playground Productions, which was formed on October 16, 2013 as part of Mattel Global Brands, a unified media structural and strategy unit, as itself the successor to Mattel Entertainment and Mattel Studios, Mattel's prior entertainment brands/banners.

EMN vs MAT — Head-to-Head

Bigger by revenue
EMN
EMN
2.3× larger
EMN
$2.0B
$862.2M
MAT
Growing faster (revenue YoY)
MAT
MAT
+18.1% gap
MAT
4.3%
-13.8%
EMN
Higher net margin
MAT
MAT
1.8% more per $
MAT
7.1%
5.3%
EMN
Faster 2-yr revenue CAGR
EMN
EMN
Annualised
EMN
-8.6%
-10.6%
MAT

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
EMN
EMN
MAT
MAT
Revenue
$2.0B
$862.2M
Net Profit
$105.0M
$61.0M
Gross Margin
17.1%
44.9%
Operating Margin
Net Margin
5.3%
7.1%
Revenue YoY
-13.8%
4.3%
Net Profit YoY
-42.3%
251.4%
EPS (diluted)
$0.93
$0.20

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
MAT
MAT
Q1 26
$2.0B
$862.2M
Q4 25
$2.0B
$1.8B
Q3 25
$2.2B
$1.7B
Q2 25
$2.3B
$1.0B
Q1 25
$2.3B
$826.6M
Q4 24
$2.2B
$1.6B
Q3 24
$2.5B
$1.8B
Q2 24
$2.4B
$1.1B
Net Profit
EMN
EMN
MAT
MAT
Q1 26
$105.0M
$61.0M
Q4 25
$105.0M
$106.2M
Q3 25
$47.0M
$278.4M
Q2 25
$140.0M
$53.4M
Q1 25
$182.0M
$-40.3M
Q4 24
$330.0M
$140.9M
Q3 24
$180.0M
$372.4M
Q2 24
$230.0M
$56.9M
Gross Margin
EMN
EMN
MAT
MAT
Q1 26
17.1%
44.9%
Q4 25
17.1%
45.9%
Q3 25
19.7%
50.0%
Q2 25
22.1%
50.9%
Q1 25
24.8%
49.4%
Q4 24
24.7%
50.7%
Q3 24
24.6%
53.1%
Q2 24
25.3%
49.2%
Operating Margin
EMN
EMN
MAT
MAT
Q1 26
Q4 25
0.6%
8.0%
Q3 25
6.1%
21.9%
Q2 25
7.4%
7.7%
Q1 25
11.0%
-6.4%
Q4 24
13.2%
9.6%
Q3 24
11.4%
26.5%
Q2 24
12.1%
7.7%
Net Margin
EMN
EMN
MAT
MAT
Q1 26
5.3%
7.1%
Q4 25
5.3%
6.0%
Q3 25
2.1%
16.0%
Q2 25
6.1%
5.2%
Q1 25
7.9%
-4.9%
Q4 24
14.7%
8.6%
Q3 24
7.3%
20.2%
Q2 24
9.7%
5.3%
EPS (diluted)
EMN
EMN
MAT
MAT
Q1 26
$0.93
$0.20
Q4 25
$0.93
$0.32
Q3 25
$0.40
$0.88
Q2 25
$1.20
$0.16
Q1 25
$1.57
$-0.12
Q4 24
$2.81
$0.40
Q3 24
$1.53
$1.09
Q2 24
$1.94
$0.17

Balance Sheet & Financial Strength

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

Metric
EMN
EMN
MAT
MAT
Cash + ST InvestmentsLiquidity on hand
$566.0M
$866.0M
Total DebtLower is stronger
$2.3B
Stockholders' EquityBook value
$6.0B
$2.1B
Total Assets
$14.9B
$6.3B
Debt / EquityLower = less leverage
1.11×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
EMN
EMN
MAT
MAT
Q1 26
$566.0M
$866.0M
Q4 25
$566.0M
$1.2B
Q3 25
$691.9M
Q2 25
$870.5M
Q1 25
$1.2B
Q4 24
$837.0M
$1.4B
Q3 24
$723.5M
Q2 24
$722.4M
Total Debt
EMN
EMN
MAT
MAT
Q1 26
$2.3B
Q4 25
$2.3B
Q3 25
$2.3B
Q2 25
$2.3B
Q1 25
$2.3B
Q4 24
$2.3B
Q3 24
$2.3B
Q2 24
$2.3B
Stockholders' Equity
EMN
EMN
MAT
MAT
Q1 26
$6.0B
$2.1B
Q4 25
$6.0B
$2.2B
Q3 25
$5.8B
$2.3B
Q2 25
$5.8B
$2.2B
Q1 25
$5.9B
$2.1B
Q4 24
$5.8B
$2.3B
Q3 24
$5.7B
$2.3B
Q2 24
$5.6B
$2.0B
Total Assets
EMN
EMN
MAT
MAT
Q1 26
$14.9B
$6.3B
Q4 25
$14.9B
$6.6B
Q3 25
$15.0B
$6.6B
Q2 25
$15.2B
$6.2B
Q1 25
$15.0B
$6.2B
Q4 24
$15.2B
$6.5B
Q3 24
$15.1B
$6.5B
Q2 24
$14.9B
$5.9B
Debt / Equity
EMN
EMN
MAT
MAT
Q1 26
1.11×
Q4 25
1.04×
Q3 25
1.03×
Q2 25
1.08×
Q1 25
1.10×
Q4 24
1.03×
Q3 24
1.01×
Q2 24
1.18×

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
MAT
MAT
Operating Cash FlowLast quarter
Free Cash FlowOCF − Capex
$-88.1M
FCF MarginFCF / Revenue
-10.2%
Capex IntensityCapex / Revenue
7.6%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
EMN
EMN
MAT
MAT
Q1 26
Q4 25
$502.0M
$796.6M
Q3 25
$402.0M
$72.0M
Q2 25
$233.0M
$-300.1M
Q1 25
$-167.0M
$24.8M
Q4 24
$540.0M
$862.1M
Q3 24
$396.0M
$155.8M
Q2 24
$367.0M
$-252.9M
Free Cash Flow
EMN
EMN
MAT
MAT
Q1 26
$-88.1M
Q4 25
$390.0M
Q3 25
$265.0M
Q2 25
$83.0M
Q1 25
$-314.0M
Q4 24
$361.0M
Q3 24
$276.0M
Q2 24
$252.0M
FCF Margin
EMN
EMN
MAT
MAT
Q1 26
-10.2%
Q4 25
19.8%
Q3 25
12.0%
Q2 25
3.6%
Q1 25
-13.7%
Q4 24
16.1%
Q3 24
11.2%
Q2 24
10.7%
Capex Intensity
EMN
EMN
MAT
MAT
Q1 26
7.6%
Q4 25
5.7%
Q3 25
6.2%
Q2 25
6.6%
Q1 25
6.4%
Q4 24
8.0%
Q3 24
4.9%
Q2 24
4.9%
Cash Conversion
EMN
EMN
MAT
MAT
Q1 26
Q4 25
4.78×
7.50×
Q3 25
8.55×
0.26×
Q2 25
1.66×
-5.62×
Q1 25
-0.92×
Q4 24
1.64×
6.12×
Q3 24
2.20×
0.42×
Q2 24
1.60×
-4.45×

Financial Flow Comparison

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

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