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Side-by-side financial comparison of Eastman Chemical Company (EMN) and J.M. Smucker Company (The) (SJM). Click either name above to swap in a different company.
J.M. Smucker Company (The) is the larger business by last-quarter revenue ($2.3B vs $2.0B, roughly 1.2× Eastman Chemical Company). Eastman Chemical Company runs the higher net margin — 5.3% vs -31.0%, a 36.3% gap on every dollar of revenue. On growth, J.M. Smucker Company (The) posted the faster year-over-year revenue change (7.0% vs -13.8%). Over the past eight quarters, J.M. Smucker Company (The)'s revenue compounded faster (3.0% 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.
The J.M. Smucker Company, also known as Smucker's, is an American manufacturer of food and beverage products. Headquartered in Orrville, Ohio, the company was founded in 1897 as a maker of apple butter. J.M. Smucker currently has three major business units: consumer foods, pet foods, and coffee. Its flagship brand, Smucker's, produces fruit preserves, peanut butter, syrups, frozen crustless sandwiches, and ice cream toppings.
EMN vs SJM — Head-to-Head
Income Statement — Q1 FY2026 vs Q3 FY2027
| Metric | | |
|---|---|---|
| Revenue | $2.0B | $2.3B |
| Net Profit | $105.0M | $-724.2M |
| Gross Margin | 17.1% | 35.4% |
| Operating Margin | — | — |
| Net Margin | 5.3% | -31.0% |
| Revenue YoY | -13.8% | 7.0% |
| Net Profit YoY | -42.3% | -44.3% |
| EPS (diluted) | $0.93 | — |
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.
| Q4 26 | — | $2.3B | ||
| Q1 26 | $2.0B | — | ||
| Q4 25 | $2.0B | $2.3B | ||
| Q3 25 | $2.2B | $2.1B | ||
| Q2 25 | $2.3B | $2.1B | ||
| Q1 25 | $2.3B | $2.2B | ||
| Q4 24 | $2.2B | $2.3B | ||
| Q3 24 | $2.5B | $2.1B |
| Q4 26 | — | $-724.2M | ||
| Q1 26 | $105.0M | — | ||
| Q4 25 | $105.0M | $241.3M | ||
| Q3 25 | $47.0M | $-43.9M | ||
| Q2 25 | $140.0M | $-729.0M | ||
| Q1 25 | $182.0M | $-662.3M | ||
| Q4 24 | $330.0M | $-24.5M | ||
| Q3 24 | $180.0M | $185.0M |
| Q4 26 | — | 35.4% | ||
| Q1 26 | 17.1% | — | ||
| Q4 25 | 17.1% | 37.3% | ||
| Q3 25 | 19.7% | 22.5% | ||
| Q2 25 | 22.1% | 38.4% | ||
| Q1 25 | 24.8% | 40.2% | ||
| Q4 24 | 24.7% | 39.0% | ||
| Q3 24 | 24.6% | 37.5% |
| Q4 26 | — | — | ||
| Q1 26 | — | — | ||
| Q4 25 | 0.6% | 18.0% | ||
| Q3 25 | 6.1% | 2.2% | ||
| Q2 25 | 7.4% | -27.9% | ||
| Q1 25 | 11.0% | -27.2% | ||
| Q4 24 | 13.2% | 7.5% | ||
| Q3 24 | 11.4% | 16.4% |
| Q4 26 | — | -31.0% | ||
| Q1 26 | 5.3% | — | ||
| Q4 25 | 5.3% | 10.4% | ||
| Q3 25 | 2.1% | -2.1% | ||
| Q2 25 | 6.1% | -34.0% | ||
| Q1 25 | 7.9% | -30.3% | ||
| Q4 24 | 14.7% | -1.1% | ||
| Q3 24 | 7.3% | 8.7% |
| Q4 26 | — | — | ||
| Q1 26 | $0.93 | — | ||
| Q4 25 | $0.93 | $2.26 | ||
| Q3 25 | $0.40 | $-0.41 | ||
| Q2 25 | $1.20 | $-6.86 | ||
| Q1 25 | $1.57 | $-6.22 | ||
| Q4 24 | $2.81 | $-0.23 | ||
| Q3 24 | $1.53 | $1.74 |
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 | $52.8M |
| Total DebtLower is stronger | — | $7.3B |
| Stockholders' EquityBook value | $6.0B | $5.2B |
| Total Assets | $14.9B | $16.3B |
| Debt / EquityLower = less leverage | — | 1.40× |
8-quarter trend — quarters aligned by calendar period.
| Q4 26 | — | $52.8M | ||
| Q1 26 | $566.0M | — | ||
| Q4 25 | $566.0M | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $837.0M | — | ||
| Q3 24 | — | — |
| Q4 26 | — | $7.3B | ||
| Q1 26 | — | — | ||
| Q4 25 | — | $7.0B | ||
| Q3 25 | — | $7.0B | ||
| Q2 25 | — | $7.0B | ||
| Q1 25 | — | $7.4B | ||
| Q4 24 | — | $7.8B | ||
| Q3 24 | — | $7.8B |
| Q4 26 | — | $5.2B | ||
| Q1 26 | $6.0B | — | ||
| Q4 25 | $6.0B | $6.1B | ||
| Q3 25 | $5.8B | $5.9B | ||
| Q2 25 | $5.8B | $6.1B | ||
| Q1 25 | $5.9B | $6.9B | ||
| Q4 24 | $5.8B | $7.6B | ||
| Q3 24 | $5.7B | $7.8B |
| Q4 26 | — | $16.3B | ||
| Q1 26 | $14.9B | — | ||
| Q4 25 | $14.9B | $17.6B | ||
| Q3 25 | $15.0B | $17.7B | ||
| Q2 25 | $15.2B | $17.6B | ||
| Q1 25 | $15.0B | $18.4B | ||
| Q4 24 | $15.2B | $20.0B | ||
| Q3 24 | $15.1B | $20.3B |
| Q4 26 | — | 1.40× | ||
| Q1 26 | — | — | ||
| Q4 25 | — | 1.16× | ||
| Q3 25 | — | 1.19× | ||
| Q2 25 | — | 1.16× | ||
| Q1 25 | — | 1.07× | ||
| Q4 24 | — | 1.02× | ||
| Q3 24 | — | 1.00× |
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 | — | $1.3B |
| Free Cash FlowOCF − Capex | — | $975.0M |
| FCF MarginFCF / Revenue | — | 41.7% |
| Capex IntensityCapex / Revenue | — | 13.9% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $1.5B |
8-quarter trend — quarters aligned by calendar period.
| Q4 26 | — | $1.3B | ||
| Q1 26 | — | — | ||
| Q4 25 | $502.0M | $346.5M | ||
| Q3 25 | $402.0M | $-10.6M | ||
| Q2 25 | $233.0M | $393.9M | ||
| Q1 25 | $-167.0M | $239.4M | ||
| Q4 24 | $540.0M | $404.2M | ||
| Q3 24 | $396.0M | $172.9M |
| Q4 26 | — | $975.0M | ||
| Q1 26 | — | — | ||
| Q4 25 | $390.0M | $280.2M | ||
| Q3 25 | $265.0M | $-94.9M | ||
| Q2 25 | $83.0M | $298.9M | ||
| Q1 25 | $-314.0M | $151.3M | ||
| Q4 24 | $361.0M | $317.2M | ||
| Q3 24 | $276.0M | $49.2M |
| Q4 26 | — | 41.7% | ||
| Q1 26 | — | — | ||
| Q4 25 | 19.8% | 12.0% | ||
| Q3 25 | 12.0% | -4.5% | ||
| Q2 25 | 3.6% | 13.9% | ||
| Q1 25 | -13.7% | 6.9% | ||
| Q4 24 | 16.1% | 14.0% | ||
| Q3 24 | 11.2% | 2.3% |
| Q4 26 | — | 13.9% | ||
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 2.8% | ||
| Q3 25 | 6.2% | 4.0% | ||
| Q2 25 | 6.6% | 4.4% | ||
| Q1 25 | 6.4% | 4.0% | ||
| Q4 24 | 8.0% | 3.8% | ||
| Q3 24 | 4.9% | 5.8% |
| Q4 26 | — | — | ||
| Q1 26 | — | — | ||
| Q4 25 | 4.78× | 1.44× | ||
| Q3 25 | 8.55× | — | ||
| Q2 25 | 1.66× | — | ||
| Q1 25 | -0.92× | — | ||
| Q4 24 | 1.64× | — | ||
| Q3 24 | 2.20× | 0.93× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
EMN
Segment breakdown not available.
SJM
| U.S. Retail Coffee | $908.2M | 39% |
| U.S. Retail Frozen Handheld and Spreads | $454.0M | 19% |
| U.S. Retail Pet Foods | $417.1M | 18% |
| International and Away From Home | $335.3M | 14% |
| Sweet Baked Snacks | $224.8M | 10% |
