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Side-by-side financial comparison of Eastman Chemical Company (EMN) and RUSH ENTERPRISES INC \TX\ (RUSHA). Click either name above to swap in a different company.

Eastman Chemical Company is the larger business by last-quarter revenue ($2.0B vs $1.7B, roughly 1.2× RUSH ENTERPRISES INC \TX\). Eastman Chemical Company runs the higher net margin — 5.3% vs 3.7%, a 1.7% gap on every dollar of revenue. On growth, RUSH ENTERPRISES INC \TX\ posted the faster year-over-year revenue change (-9.0% vs -13.8%). Over the past eight quarters, RUSH ENTERPRISES INC \TX\'s revenue compounded faster (-6.8% 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.

Rush Enterprises is an American commercial vehicle dealership headquartered in New Braunfels, Texas. It primarily sells new and used trucks, through its Rush Truck Centers. In 2019, the company operated over 200 Rush Truck Centers in 20 U.S. states as well as 14 locations in Canada. As of 2020, it was a Fortune 500 corporation.

EMN vs RUSHA — Head-to-Head

Bigger by revenue
EMN
EMN
1.2× larger
EMN
$2.0B
$1.7B
RUSHA
Growing faster (revenue YoY)
RUSHA
RUSHA
+4.8% gap
RUSHA
-9.0%
-13.8%
EMN
Higher net margin
EMN
EMN
1.7% more per $
EMN
5.3%
3.7%
RUSHA
Faster 2-yr revenue CAGR
RUSHA
RUSHA
Annualised
RUSHA
-6.8%
-8.6%
EMN

Income Statement — Q1 FY2026 vs Q1 FY2026

Metric
EMN
EMN
RUSHA
RUSHA
Revenue
$2.0B
$1.7B
Net Profit
$105.0M
$61.7M
Gross Margin
17.1%
20.4%
Operating Margin
4.9%
Net Margin
5.3%
3.7%
Revenue YoY
-13.8%
-9.0%
Net Profit YoY
-42.3%
1.8%
EPS (diluted)
$0.93
$0.77

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
RUSHA
RUSHA
Q1 26
$2.0B
$1.7B
Q4 25
$2.0B
$1.7B
Q3 25
$2.2B
$1.8B
Q2 25
$2.3B
$1.8B
Q1 25
$2.3B
$1.8B
Q4 24
$2.2B
$1.9B
Q3 24
$2.5B
$1.8B
Q2 24
$2.4B
$1.9B
Net Profit
EMN
EMN
RUSHA
RUSHA
Q1 26
$105.0M
$61.7M
Q4 25
$105.0M
$64.3M
Q3 25
$47.0M
$66.7M
Q2 25
$140.0M
$72.4M
Q1 25
$182.0M
$60.3M
Q4 24
$330.0M
$74.8M
Q3 24
$180.0M
$79.1M
Q2 24
$230.0M
$78.7M
Gross Margin
EMN
EMN
RUSHA
RUSHA
Q1 26
17.1%
20.4%
Q4 25
17.1%
20.8%
Q3 25
19.7%
21.0%
Q2 25
22.1%
20.7%
Q1 25
24.8%
20.3%
Q4 24
24.7%
19.3%
Q3 24
24.6%
21.0%
Q2 24
25.3%
20.2%
Operating Margin
EMN
EMN
RUSHA
RUSHA
Q1 26
4.9%
Q4 25
0.6%
5.5%
Q3 25
6.1%
5.6%
Q2 25
7.4%
6.0%
Q1 25
11.0%
5.2%
Q4 24
13.2%
5.8%
Q3 24
11.4%
6.7%
Q2 24
12.1%
6.4%
Net Margin
EMN
EMN
RUSHA
RUSHA
Q1 26
5.3%
3.7%
Q4 25
5.3%
3.8%
Q3 25
2.1%
3.7%
Q2 25
6.1%
3.9%
Q1 25
7.9%
3.4%
Q4 24
14.7%
3.9%
Q3 24
7.3%
4.4%
Q2 24
9.7%
4.1%
EPS (diluted)
EMN
EMN
RUSHA
RUSHA
Q1 26
$0.93
$0.77
Q4 25
$0.93
$0.81
Q3 25
$0.40
$0.83
Q2 25
$1.20
$0.90
Q1 25
$1.57
$0.73
Q4 24
$2.81
$-95.13
Q3 24
$1.53
$0.97
Q2 24
$1.94
$97.00

Balance Sheet & Financial Strength

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

Metric
EMN
EMN
RUSHA
RUSHA
Cash + ST InvestmentsLiquidity on hand
$566.0M
Total DebtLower is stronger
$277.8M
Stockholders' EquityBook value
$6.0B
$2.3B
Total Assets
$14.9B
$4.5B
Debt / EquityLower = less leverage
0.12×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
EMN
EMN
RUSHA
RUSHA
Q1 26
$566.0M
Q4 25
$566.0M
$212.6M
Q3 25
$242.0M
Q2 25
$211.1M
Q1 25
$228.7M
Q4 24
$837.0M
$228.1M
Q3 24
$185.1M
Q2 24
$167.3M
Total Debt
EMN
EMN
RUSHA
RUSHA
Q1 26
$277.8M
Q4 25
$274.8M
Q3 25
Q2 25
Q1 25
Q4 24
$408.4M
Q3 24
Q2 24
Stockholders' Equity
EMN
EMN
RUSHA
RUSHA
Q1 26
$6.0B
$2.3B
Q4 25
$6.0B
$2.2B
Q3 25
$5.8B
$2.2B
Q2 25
$5.8B
$2.2B
Q1 25
$5.9B
$2.2B
Q4 24
$5.8B
$2.1B
Q3 24
$5.7B
$2.1B
Q2 24
$5.6B
$2.0B
Total Assets
EMN
EMN
RUSHA
RUSHA
Q1 26
$14.9B
$4.5B
Q4 25
$14.9B
$4.4B
Q3 25
$15.0B
$4.6B
Q2 25
$15.2B
$4.7B
Q1 25
$15.0B
$4.7B
Q4 24
$15.2B
$4.6B
Q3 24
$15.1B
$4.6B
Q2 24
$14.9B
$4.5B
Debt / Equity
EMN
EMN
RUSHA
RUSHA
Q1 26
0.12×
Q4 25
0.12×
Q3 25
Q2 25
Q1 25
Q4 24
0.19×
Q3 24
Q2 24

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
RUSHA
RUSHA
Operating Cash FlowLast quarter
Free Cash FlowOCF − Capex
$411.6M
FCF MarginFCF / Revenue
24.4%
Capex IntensityCapex / Revenue
2.0%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$828.4M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
EMN
EMN
RUSHA
RUSHA
Q1 26
Q4 25
$502.0M
$112.9M
Q3 25
$402.0M
$367.8M
Q2 25
$233.0M
$227.6M
Q1 25
$-167.0M
$153.5M
Q4 24
$540.0M
$392.3M
Q3 24
$396.0M
$111.7M
Q2 24
$367.0M
$270.6M
Free Cash Flow
EMN
EMN
RUSHA
RUSHA
Q1 26
$411.6M
Q4 25
$390.0M
$31.9M
Q3 25
$265.0M
$271.2M
Q2 25
$83.0M
$113.8M
Q1 25
$-314.0M
$45.1M
Q4 24
$361.0M
$263.5M
Q3 24
$276.0M
$-20.0M
Q2 24
$252.0M
$177.2M
FCF Margin
EMN
EMN
RUSHA
RUSHA
Q1 26
24.4%
Q4 25
19.8%
1.9%
Q3 25
12.0%
15.2%
Q2 25
3.6%
6.2%
Q1 25
-13.7%
2.6%
Q4 24
16.1%
13.7%
Q3 24
11.2%
-1.1%
Q2 24
10.7%
9.1%
Capex Intensity
EMN
EMN
RUSHA
RUSHA
Q1 26
2.0%
Q4 25
5.7%
4.8%
Q3 25
6.2%
5.4%
Q2 25
6.6%
6.2%
Q1 25
6.4%
6.2%
Q4 24
8.0%
6.7%
Q3 24
4.9%
7.3%
Q2 24
4.9%
4.8%
Cash Conversion
EMN
EMN
RUSHA
RUSHA
Q1 26
Q4 25
4.78×
1.75×
Q3 25
8.55×
5.51×
Q2 25
1.66×
3.14×
Q1 25
-0.92×
2.55×
Q4 24
1.64×
5.25×
Q3 24
2.20×
1.41×
Q2 24
1.60×
3.44×

Financial Flow Comparison

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

Revenue Breakdown by Segment

EMN
EMN

Segment breakdown not available.

RUSHA
RUSHA

New and used commercial vehicle sales$955.1M57%
Aftermarket products and services sales$627.2M37%
Lease and rental sales$92.3M5%
Finance and insurance$5.6M0%

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