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Side-by-side financial comparison of EASTMAN KODAK CO (KODK) and OSI SYSTEMS INC (OSIS). Click either name above to swap in a different company.
OSI SYSTEMS INC is the larger business by last-quarter revenue ($464.1M vs $290.0M, roughly 1.6× EASTMAN KODAK CO). OSI SYSTEMS INC runs the higher net margin — 8.3% vs -37.2%, a 45.6% gap on every dollar of revenue. On growth, OSI SYSTEMS INC posted the faster year-over-year revenue change (10.5% vs 9.0%). EASTMAN KODAK CO produced more free cash flow last quarter ($483.0M vs $55.5M). Over the past eight quarters, EASTMAN KODAK CO's revenue compounded faster (7.9% CAGR vs 7.0%).
The Eastman Kodak Company, referred to simply as Kodak, is an American public company that produces various products related to its historic basis in film photography. The company is headquartered in Rochester, New York, and is incorporated in New Jersey. It is best known for photographic film products, which it brought to a mass market for the first time.
OSI Systems, Inc. is an American company based in California that develops and markets security and inspection systems such as airport security X-ray machines and metal detectors, medical monitoring and anesthesia systems, and optoelectronic devices. As of June 2010, the company employs approximately 3,180 personnel globally and includes subsidiary companies Spacelabs Healthcare, Rapiscan Systems and OSI Optoelectronics.
KODK vs OSIS — Head-to-Head
Income Statement — Q4 FY2025 vs Q2 FY2026
| Metric | ||
|---|---|---|
| Revenue | $290.0M | $464.1M |
| Net Profit | $-108.0M | $38.7M |
| Gross Margin | 23.1% | 32.7% |
| Operating Margin | -0.3% | 12.7% |
| Net Margin | -37.2% | 8.3% |
| Revenue YoY | 9.0% | 10.5% |
| Net Profit YoY | -515.4% | 2.3% |
| EPS (diluted) | $-1.22 | $2.22 |
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 25 | $290.0M | $464.1M | ||
| Q3 25 | $269.0M | $384.6M | ||
| Q2 25 | $263.0M | $505.0M | ||
| Q1 25 | $247.0M | $444.4M | ||
| Q4 24 | $266.0M | $419.8M | ||
| Q3 24 | $261.0M | $344.0M | ||
| Q2 24 | $267.0M | $480.9M | ||
| Q1 24 | $249.0M | $405.4M |
| Q4 25 | $-108.0M | $38.7M | ||
| Q3 25 | $13.0M | $20.6M | ||
| Q2 25 | $-26.0M | $52.7M | ||
| Q1 25 | $-7.0M | $41.1M | ||
| Q4 24 | $26.0M | $37.8M | ||
| Q3 24 | $18.0M | $17.9M | ||
| Q2 24 | $26.0M | $44.7M | ||
| Q1 24 | $32.0M | $34.0M |
| Q4 25 | 23.1% | 32.7% | ||
| Q3 25 | 25.3% | 32.0% | ||
| Q2 25 | 19.4% | 33.3% | ||
| Q1 25 | 18.6% | 33.8% | ||
| Q4 24 | 19.2% | 35.1% | ||
| Q3 24 | 17.2% | 35.3% | ||
| Q2 24 | 21.7% | 32.1% | ||
| Q1 24 | 19.7% | 33.6% |
| Q4 25 | -0.3% | 12.7% | ||
| Q3 25 | 7.1% | 8.6% | ||
| Q2 25 | -1.9% | 14.5% | ||
| Q1 25 | -5.3% | 12.7% | ||
| Q4 24 | -3.0% | 13.8% | ||
| Q3 24 | -3.1% | 8.8% | ||
| Q2 24 | 0.7% | 13.1% | ||
| Q1 24 | 2.8% | 12.7% |
| Q4 25 | -37.2% | 8.3% | ||
| Q3 25 | 4.8% | 5.3% | ||
| Q2 25 | -9.9% | 10.4% | ||
| Q1 25 | -2.8% | 9.3% | ||
| Q4 24 | 9.8% | 9.0% | ||
| Q3 24 | 6.9% | 5.2% | ||
| Q2 24 | 9.7% | 9.3% | ||
| Q1 24 | 12.9% | 8.4% |
| Q4 25 | $-1.22 | $2.22 | ||
| Q3 25 | $-0.08 | $1.18 | ||
| Q2 25 | $-0.36 | $3.04 | ||
| Q1 25 | $-0.12 | $2.40 | ||
| Q4 24 | $0.22 | $2.22 | ||
| Q3 24 | $0.15 | $1.05 | ||
| Q2 24 | $0.23 | $2.57 | ||
| Q1 24 | $0.30 | $1.95 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | ||
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $436.0M | $336.7M |
| Total DebtLower is stronger | $209.0M | $1.0B |
| Stockholders' EquityBook value | $614.0M | $845.5M |
| Total Assets | $1.6B | $2.5B |
| Debt / EquityLower = less leverage | 0.34× | 1.19× |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $436.0M | $336.7M | ||
| Q3 25 | $168.0M | $124.4M | ||
| Q2 25 | $155.0M | $106.4M | ||
| Q1 25 | $158.0M | $95.8M | ||
| Q4 24 | $201.0M | $101.6M | ||
| Q3 24 | $214.0M | $85.1M | ||
| Q2 24 | $251.0M | $95.4M | ||
| Q1 24 | $262.0M | $101.4M |
| Q4 25 | $209.0M | $1.0B | ||
| Q3 25 | — | $442.2M | ||
| Q2 25 | — | $471.6M | ||
| Q1 25 | — | $473.2M | ||
| Q4 24 | $467.0M | $474.8M | ||
| Q3 24 | — | $476.3M | ||
| Q2 24 | — | $137.6M | ||
| Q1 24 | — | — |
| Q4 25 | $614.0M | $845.5M | ||
| Q3 25 | $762.0M | $946.0M | ||
| Q2 25 | $528.0M | $951.1M | ||
| Q1 25 | $563.0M | $879.3M | ||
| Q4 24 | $641.0M | $825.8M | ||
| Q3 24 | $982.0M | $786.5M | ||
| Q2 24 | $961.0M | $863.5M | ||
| Q1 24 | $951.0M | $813.4M |
| Q4 25 | $1.6B | $2.5B | ||
| Q3 25 | $2.1B | $2.3B | ||
| Q2 25 | $1.9B | $2.2B | ||
| Q1 25 | $1.9B | $2.1B | ||
| Q4 24 | $2.0B | $2.1B | ||
| Q3 24 | $2.4B | $2.1B | ||
| Q2 24 | $2.4B | $1.9B | ||
| Q1 24 | $2.3B | $1.8B |
| Q4 25 | 0.34× | 1.19× | ||
| Q3 25 | — | 0.47× | ||
| Q2 25 | — | 0.50× | ||
| Q1 25 | — | 0.54× | ||
| Q4 24 | 0.73× | 0.57× | ||
| Q3 24 | — | 0.61× | ||
| Q2 24 | — | 0.16× | ||
| Q1 24 | — | — |
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 | $489.0M | $62.2M |
| Free Cash FlowOCF − Capex | $483.0M | $55.5M |
| FCF MarginFCF / Revenue | 166.6% | 12.0% |
| Capex IntensityCapex / Revenue | 2.1% | 1.4% |
| Cash ConversionOCF / Net Profit | — | 1.61× |
| TTM Free Cash FlowTrailing 4 quarters | $446.0M | $137.2M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $489.0M | $62.2M | ||
| Q3 25 | $21.0M | $17.1M | ||
| Q2 25 | $8.0M | $562.0K | ||
| Q1 25 | $-38.0M | $81.6M | ||
| Q4 24 | $4.0M | $52.5M | ||
| Q3 24 | $-21.0M | $-37.2M | ||
| Q2 24 | $-7.0M | $-29.0M | ||
| Q1 24 | $17.0M | $-52.1M |
| Q4 25 | $483.0M | $55.5M | ||
| Q3 25 | $17.0M | $10.1M | ||
| Q2 25 | $-4.0M | $-5.6M | ||
| Q1 25 | $-50.0M | $77.1M | ||
| Q4 24 | $-13.0M | $47.1M | ||
| Q3 24 | $-41.0M | $-44.9M | ||
| Q2 24 | $-16.0M | $-37.5M | ||
| Q1 24 | $7.0M | $-57.0M |
| Q4 25 | 166.6% | 12.0% | ||
| Q3 25 | 6.3% | 2.6% | ||
| Q2 25 | -1.5% | -1.1% | ||
| Q1 25 | -20.2% | 17.4% | ||
| Q4 24 | -4.9% | 11.2% | ||
| Q3 24 | -15.7% | -13.0% | ||
| Q2 24 | -6.0% | -7.8% | ||
| Q1 24 | 2.8% | -14.1% |
| Q4 25 | 2.1% | 1.4% | ||
| Q3 25 | 1.5% | 1.8% | ||
| Q2 25 | 4.6% | 1.2% | ||
| Q1 25 | 4.9% | 1.0% | ||
| Q4 24 | 6.4% | 1.3% | ||
| Q3 24 | 7.7% | 2.2% | ||
| Q2 24 | 3.4% | 1.8% | ||
| Q1 24 | 4.0% | 1.2% |
| Q4 25 | — | 1.61× | ||
| Q3 25 | 1.62× | 0.83× | ||
| Q2 25 | — | 0.01× | ||
| Q1 25 | — | 1.98× | ||
| Q4 24 | 0.15× | 1.39× | ||
| Q3 24 | -1.17× | -2.07× | ||
| Q2 24 | -0.27× | -0.65× | ||
| Q1 24 | 0.53× | -1.53× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
KODK
| Segment Continuing Operations | $195.0M | 67% |
| Advanced Materials And Chemicals | $85.0M | 29% |
| Other | $7.0M | 2% |
| All Other | $3.0M | 1% |
OSIS
| Security Division | $334.7M | 72% |
| Optoelectronics And Manufacturing Division | $92.8M | 20% |
| Healthcare Division | $36.5M | 8% |