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Side-by-side financial comparison of KOHLS Corp (KSS) and Union Pacific Corporation (UNP). Click either name above to swap in a different company.

Union Pacific Corporation is the larger business by last-quarter revenue ($6.2B vs $3.6B, roughly 1.7× KOHLS Corp). Union Pacific Corporation runs the higher net margin — 27.4% vs 0.2%, a 27.1% gap on every dollar of revenue. On growth, Union Pacific Corporation posted the faster year-over-year revenue change (3.2% vs -3.6%). Union Pacific Corporation produced more free cash flow last quarter ($631.0M vs $16.0M). Over the past eight quarters, Union Pacific Corporation's revenue compounded faster (1.7% CAGR vs -22.5%).

Kohl's Corporation is an American department store retail chain. It currently has 1,174 locations, operating stores in every U.S. state except Hawaii. The company was founded by Polish immigrant Maxwell Kohl, who opened a corner grocery store in Milwaukee, Wisconsin, in 1927. It went on to become a successful chain in the local area, and in 1962 the company branched out by opening its first department store. British American Tobacco Company took a controlling interest in the company in 1972 w...

The Union Pacific Railroad Company is a Class I freight-hauling railroad that operates 8,300 locomotives over 32,200 miles (51,800 km) routes in 23 U.S. states west of Chicago and New Orleans. Union Pacific is the second-largest railroad in the United States after BNSF.

KSS vs UNP — Head-to-Head

Bigger by revenue
UNP
UNP
1.7× larger
UNP
$6.2B
$3.6B
KSS
Growing faster (revenue YoY)
UNP
UNP
+6.8% gap
UNP
3.2%
-3.6%
KSS
Higher net margin
UNP
UNP
27.1% more per $
UNP
27.4%
0.2%
KSS
More free cash flow
UNP
UNP
$615.0M more FCF
UNP
$631.0M
$16.0M
KSS
Faster 2-yr revenue CAGR
UNP
UNP
Annualised
UNP
1.7%
-22.5%
KSS

Income Statement — Q3 FY2026 vs Q1 FY2026

Metric
KSS
KSS
UNP
UNP
Revenue
$3.6B
$6.2B
Net Profit
$8.0M
$1.7B
Gross Margin
42.4%
Operating Margin
2.0%
39.5%
Net Margin
0.2%
27.4%
Revenue YoY
-3.6%
3.2%
Net Profit YoY
-63.6%
4.6%
EPS (diluted)
$0.07
$2.87

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
KSS
KSS
UNP
UNP
Q1 26
$6.2B
Q4 25
$3.6B
$6.1B
Q3 25
$3.5B
$6.2B
Q2 25
$3.2B
$6.2B
Q1 25
$5.4B
$6.0B
Q4 24
$3.7B
$6.1B
Q3 24
$3.7B
$6.1B
Q2 24
$3.4B
$6.0B
Net Profit
KSS
KSS
UNP
UNP
Q1 26
$1.7B
Q4 25
$8.0M
$1.8B
Q3 25
$153.0M
$1.8B
Q2 25
$-15.0M
$1.9B
Q1 25
$48.0M
$1.6B
Q4 24
$22.0M
$1.8B
Q3 24
$66.0M
$1.7B
Q2 24
$-27.0M
$1.7B
Gross Margin
KSS
KSS
UNP
UNP
Q1 26
Q4 25
42.4%
Q3 25
43.3%
Q2 25
43.3%
Q1 25
35.6%
Q4 24
42.4%
Q3 24
43.0%
Q2 24
43.1%
Operating Margin
KSS
KSS
UNP
UNP
Q1 26
39.5%
Q4 25
2.0%
39.5%
Q3 25
7.9%
40.8%
Q2 25
1.9%
41.0%
Q1 25
2.3%
39.3%
Q4 24
2.6%
41.3%
Q3 24
4.4%
39.7%
Q2 24
1.3%
40.0%
Net Margin
KSS
KSS
UNP
UNP
Q1 26
27.4%
Q4 25
0.2%
30.4%
Q3 25
4.3%
28.6%
Q2 25
-0.5%
30.5%
Q1 25
0.9%
27.0%
Q4 24
0.6%
28.8%
Q3 24
1.8%
27.4%
Q2 24
-0.8%
27.9%
EPS (diluted)
KSS
KSS
UNP
UNP
Q1 26
$2.87
Q4 25
$0.07
$3.12
Q3 25
$1.35
$3.01
Q2 25
$-0.13
$3.15
Q1 25
$0.43
$2.70
Q4 24
$0.20
$2.91
Q3 24
$0.59
$2.75
Q2 24
$-0.24
$2.74

Balance Sheet & Financial Strength

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

Metric
KSS
KSS
UNP
UNP
Cash + ST InvestmentsLiquidity on hand
$144.0M
$735.0M
Total DebtLower is stronger
Stockholders' EquityBook value
$3.9B
Total Assets
$14.1B
$69.6B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
KSS
KSS
UNP
UNP
Q1 26
$735.0M
Q4 25
$144.0M
$1.3B
Q3 25
$174.0M
$808.0M
Q2 25
$153.0M
$1.1B
Q1 25
$134.0M
$1.4B
Q4 24
$174.0M
$1.0B
Q3 24
$231.0M
$947.0M
Q2 24
$228.0M
$1.1B
Total Debt
KSS
KSS
UNP
UNP
Q1 26
Q4 25
$30.3B
Q3 25
$30.3B
Q2 25
$30.3B
Q1 25
$30.6B
Q4 24
$29.8B
Q3 24
$29.8B
Q2 24
$31.2B
Stockholders' Equity
KSS
KSS
UNP
UNP
Q1 26
Q4 25
$3.9B
$18.5B
Q3 25
$3.9B
$17.3B
Q2 25
$3.8B
$16.3B
Q1 25
$3.8B
$16.0B
Q4 24
$3.8B
$16.9B
Q3 24
$3.8B
$16.6B
Q2 24
$3.8B
$16.5B
Total Assets
KSS
KSS
UNP
UNP
Q1 26
$69.6B
Q4 25
$14.1B
$69.7B
Q3 25
$13.4B
$68.6B
Q2 25
$13.6B
$68.6B
Q1 25
$13.6B
$68.5B
Q4 24
$15.1B
$67.7B
Q3 24
$14.2B
$67.6B
Q2 24
$14.3B
$67.8B
Debt / Equity
KSS
KSS
UNP
UNP
Q1 26
Q4 25
1.64×
Q3 25
1.75×
Q2 25
1.86×
Q1 25
1.91×
Q4 24
1.76×
Q3 24
1.79×
Q2 24
1.89×

Cash Flow & Capital Efficiency

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

Metric
KSS
KSS
UNP
UNP
Operating Cash FlowLast quarter
$124.0M
Free Cash FlowOCF − Capex
$16.0M
$631.0M
FCF MarginFCF / Revenue
0.4%
10.1%
Capex IntensityCapex / Revenue
3.0%
Cash ConversionOCF / Net Profit
15.50×
TTM Free Cash FlowTrailing 4 quarters
$819.0M
$4.8B

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
KSS
KSS
UNP
UNP
Q1 26
Q4 25
$124.0M
$2.2B
Q3 25
$598.0M
$2.5B
Q2 25
$-92.0M
$2.3B
Q1 25
$596.0M
$2.2B
Q4 24
$-195.0M
$2.7B
Q3 24
$254.0M
$2.7B
Q2 24
$-7.0M
$1.9B
Free Cash Flow
KSS
KSS
UNP
UNP
Q1 26
$631.0M
Q4 25
$16.0M
$1.2B
Q3 25
$508.0M
$1.6B
Q2 25
$-202.0M
$1.4B
Q1 25
$497.0M
$1.3B
Q4 24
$-323.0M
$1.7B
Q3 24
$141.0M
$1.8B
Q2 24
$-133.0M
$1.0B
FCF Margin
KSS
KSS
UNP
UNP
Q1 26
10.1%
Q4 25
0.4%
20.1%
Q3 25
14.3%
25.2%
Q2 25
-6.2%
22.7%
Q1 25
9.2%
21.6%
Q4 24
-8.7%
28.4%
Q3 24
3.8%
29.9%
Q2 24
-3.9%
16.8%
Capex Intensity
KSS
KSS
UNP
UNP
Q1 26
Q4 25
3.0%
16.4%
Q3 25
2.5%
15.2%
Q2 25
3.4%
15.2%
Q1 25
1.8%
15.0%
Q4 24
3.5%
15.1%
Q3 24
3.0%
13.6%
Q2 24
3.7%
15.0%
Cash Conversion
KSS
KSS
UNP
UNP
Q1 26
Q4 25
15.50×
1.20×
Q3 25
3.91×
1.41×
Q2 25
1.24×
Q1 25
12.42×
1.36×
Q4 24
-8.86×
1.51×
Q3 24
3.85×
1.59×
Q2 24
1.14×

Financial Flow Comparison

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

Revenue Breakdown by Segment

KSS
KSS

Products$3.4B95%
Other$168.0M5%
Gift Card$17.0M0%

UNP
UNP

Freight revenues$5.9B95%
Other revenues$324.0M5%

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