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Side-by-side financial comparison of Magnera Corp (MAGN) and SELECT MEDICAL HOLDINGS CORP (SEM). Click either name above to swap in a different company.
SELECT MEDICAL HOLDINGS CORP is the larger business by last-quarter revenue ($1.4B vs $792.0M, roughly 1.8× Magnera Corp). SELECT MEDICAL HOLDINGS CORP runs the higher net margin — 4.5% vs -4.3%, a 8.8% gap on every dollar of revenue. On growth, Magnera Corp posted the faster year-over-year revenue change (12.8% vs 5.0%). Over the past eight quarters, Magnera Corp's revenue compounded faster (54.9% CAGR vs 5.3%).
Select Medical is a healthcare company based in Pennsylvania. It owns long-term acute care and inpatient rehabilitation hospitals, as well as occupational health and physical therapy clinics. Select Medical is a subsidiary of Select Medical Holdings, which is listed on the New York Stock Exchange.
MAGN vs SEM — Head-to-Head
Income Statement — Q1 FY2026 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $792.0M | $1.4B |
| Net Profit | $-34.0M | $63.8M |
| Gross Margin | 12.2% | — |
| Operating Margin | 1.8% | 6.9% |
| Net Margin | -4.3% | 4.5% |
| Revenue YoY | 12.8% | 5.0% |
| Net Profit YoY | 43.3% | -14.7% |
| EPS (diluted) | $-0.95 | $0.35 |
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.
| Q1 26 | — | $1.4B | ||
| Q4 25 | $792.0M | $1.4B | ||
| Q3 25 | — | $1.4B | ||
| Q2 25 | $839.0M | $1.3B | ||
| Q1 25 | $824.0M | $1.4B | ||
| Q4 24 | $702.0M | $1.3B | ||
| Q3 24 | $332.1M | $1.3B | ||
| Q2 24 | $556.0M | $1.3B |
| Q1 26 | — | $63.8M | ||
| Q4 25 | $-34.0M | $20.2M | ||
| Q3 25 | — | $28.8M | ||
| Q2 25 | $-18.0M | $40.6M | ||
| Q1 25 | $-41.0M | $56.7M | ||
| Q4 24 | $-60.0M | $-16.1M | ||
| Q3 24 | $-15.2M | $55.6M | ||
| Q2 24 | $19.0M | $77.6M |
| Q1 26 | — | — | ||
| Q4 25 | 12.2% | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 10.7% | — | ||
| Q1 25 | 10.7% | — | ||
| Q4 24 | 10.1% | — | ||
| Q3 24 | 10.7% | — | ||
| Q2 24 | 6.6% | — |
| Q1 26 | — | 6.9% | ||
| Q4 25 | 1.8% | 4.6% | ||
| Q3 25 | — | 5.4% | ||
| Q2 25 | 1.5% | 6.5% | ||
| Q1 25 | 0.5% | 8.3% | ||
| Q4 24 | -3.1% | 1.6% | ||
| Q3 24 | 0.9% | 4.3% | ||
| Q2 24 | 3.1% | 5.8% |
| Q1 26 | — | 4.5% | ||
| Q4 25 | -4.3% | 1.4% | ||
| Q3 25 | — | 2.1% | ||
| Q2 25 | -2.1% | 3.0% | ||
| Q1 25 | -5.0% | 4.2% | ||
| Q4 24 | -8.5% | -1.2% | ||
| Q3 24 | -4.6% | 4.4% | ||
| Q2 24 | 3.4% | 6.1% |
| Q1 26 | — | $0.35 | ||
| Q4 25 | $-0.95 | $0.17 | ||
| Q3 25 | — | $0.23 | ||
| Q2 25 | $-0.51 | $0.32 | ||
| Q1 25 | $-1.15 | $0.44 | ||
| Q4 24 | $-1.69 | $-0.12 | ||
| Q3 24 | $-0.33 | $0.43 | ||
| Q2 24 | $0.60 | $0.60 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $264.0M | $25.7M |
| Total DebtLower is stronger | $1.9B | $1.8B |
| Stockholders' EquityBook value | $1.0B | $2.1B |
| Total Assets | $3.9B | $6.0B |
| Debt / EquityLower = less leverage | 1.86× | 0.88× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $25.7M | ||
| Q4 25 | $264.0M | $26.5M | ||
| Q3 25 | — | $60.1M | ||
| Q2 25 | $276.0M | $52.3M | ||
| Q1 25 | $282.0M | $53.2M | ||
| Q4 24 | $215.0M | $59.7M | ||
| Q3 24 | $230.0M | $191.5M | ||
| Q2 24 | $33.9M | $111.2M |
| Q1 26 | — | $1.8B | ||
| Q4 25 | $1.9B | $1.8B | ||
| Q3 25 | — | $1.7B | ||
| Q2 25 | $2.0B | $1.8B | ||
| Q1 25 | $2.0B | $1.8B | ||
| Q4 24 | $2.0B | $1.7B | ||
| Q3 24 | $2.0B | $3.1B | ||
| Q2 24 | $877.4M | $3.6B |
| Q1 26 | — | $2.1B | ||
| Q4 25 | $1.0B | $1.7B | ||
| Q3 25 | — | $1.7B | ||
| Q2 25 | $1.1B | $1.7B | ||
| Q1 25 | $1.1B | $1.7B | ||
| Q4 24 | $1.1B | $1.7B | ||
| Q3 24 | $2.1B | $1.9B | ||
| Q2 24 | $2.4B | $1.4B |
| Q1 26 | — | $6.0B | ||
| Q4 25 | $3.9B | $5.9B | ||
| Q3 25 | — | $5.7B | ||
| Q2 25 | $4.1B | $5.7B | ||
| Q1 25 | $4.1B | $5.7B | ||
| Q4 24 | $4.0B | $5.6B | ||
| Q3 24 | $2.8B | $8.0B | ||
| Q2 24 | $1.5B | $7.9B |
| Q1 26 | — | 0.88× | ||
| Q4 25 | 1.86× | 1.06× | ||
| Q3 25 | — | 1.03× | ||
| Q2 25 | 1.77× | 1.10× | ||
| Q1 25 | 1.83× | 1.03× | ||
| Q4 24 | 1.80× | 1.01× | ||
| Q3 24 | 0.91× | 1.62× | ||
| Q2 24 | 0.37× | 2.54× |
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 | $2.0M | — |
| Free Cash FlowOCF − Capex | $-13.0M | — |
| FCF MarginFCF / Revenue | -1.6% | — |
| Capex IntensityCapex / Revenue | 1.9% | — |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| Q4 25 | $2.0M | $64.3M | ||
| Q3 25 | — | $175.3M | ||
| Q2 25 | $0 | $110.3M | ||
| Q1 25 | $65.0M | $-3.5M | ||
| Q4 24 | $-58.0M | $125.4M | ||
| Q3 24 | $12.2M | $181.0M | ||
| Q2 24 | $38.0M | $278.2M |
| Q1 26 | — | — | ||
| Q4 25 | $-13.0M | $5.2M | ||
| Q3 25 | — | $122.2M | ||
| Q2 25 | — | $45.6M | ||
| Q1 25 | $42.0M | $-55.8M | ||
| Q4 24 | $-74.0M | $62.0M | ||
| Q3 24 | $3.6M | $130.3M | ||
| Q2 24 | $23.0M | $222.6M |
| Q1 26 | — | — | ||
| Q4 25 | -1.6% | 0.4% | ||
| Q3 25 | — | 9.0% | ||
| Q2 25 | — | 3.4% | ||
| Q1 25 | 5.1% | -4.1% | ||
| Q4 24 | -10.5% | 4.7% | ||
| Q3 24 | 1.1% | 10.2% | ||
| Q2 24 | 4.1% | 17.4% |
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 4.2% | ||
| Q3 25 | — | 3.9% | ||
| Q2 25 | 1.5% | 4.8% | ||
| Q1 25 | 2.8% | 3.9% | ||
| Q4 24 | 2.3% | 4.8% | ||
| Q3 24 | 2.6% | 4.0% | ||
| Q2 24 | 2.7% | 4.3% |
| Q1 26 | — | — | ||
| Q4 25 | — | 3.19× | ||
| Q3 25 | — | 6.09× | ||
| Q2 25 | — | 2.72× | ||
| Q1 25 | — | -0.06× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 3.25× | ||
| Q2 24 | 2.00× | 3.59× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
MAGN
| Other | $451.0M | 57% |
| United States And Canada | $341.0M | 43% |
SEM
Segment breakdown not available.
