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Side-by-side financial comparison of MATTEL INC (MAT) and OSI SYSTEMS INC (OSIS). Click either name above to swap in a different company.

MATTEL INC is the larger business by last-quarter revenue ($862.2M vs $464.1M, roughly 1.9× OSI SYSTEMS INC). OSI SYSTEMS INC runs the higher net margin — 8.3% vs 7.1%, a 1.3% gap on every dollar of revenue. On growth, OSI SYSTEMS INC posted the faster year-over-year revenue change (10.5% vs 4.3%). OSI SYSTEMS INC produced more free cash flow last quarter ($55.5M vs $-88.1M). Over the past eight quarters, OSI SYSTEMS INC's revenue compounded faster (7.0% CAGR vs -10.6%).

Mattel Films was the film production division of American toy and entertainment company Mattel that operated from September 6, 2018 to June 2, 2025. It succeeded Mattel Playground Productions, which was formed on October 16, 2013 as part of Mattel Global Brands, a unified media structural and strategy unit, as itself the successor to Mattel Entertainment and Mattel Studios, Mattel's prior entertainment brands/banners.

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.

MAT vs OSIS — Head-to-Head

Bigger by revenue
MAT
MAT
1.9× larger
MAT
$862.2M
$464.1M
OSIS
Growing faster (revenue YoY)
OSIS
OSIS
+6.2% gap
OSIS
10.5%
4.3%
MAT
Higher net margin
OSIS
OSIS
1.3% more per $
OSIS
8.3%
7.1%
MAT
More free cash flow
OSIS
OSIS
$143.6M more FCF
OSIS
$55.5M
$-88.1M
MAT
Faster 2-yr revenue CAGR
OSIS
OSIS
Annualised
OSIS
7.0%
-10.6%
MAT

Income Statement — Q1 FY2026 vs Q2 FY2026

Metric
MAT
MAT
OSIS
OSIS
Revenue
$862.2M
$464.1M
Net Profit
$61.0M
$38.7M
Gross Margin
44.9%
32.7%
Operating Margin
12.7%
Net Margin
7.1%
8.3%
Revenue YoY
4.3%
10.5%
Net Profit YoY
251.4%
2.3%
EPS (diluted)
$0.20
$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.

Revenue
MAT
MAT
OSIS
OSIS
Q1 26
$862.2M
Q4 25
$1.8B
$464.1M
Q3 25
$1.7B
$384.6M
Q2 25
$1.0B
$505.0M
Q1 25
$826.6M
$444.4M
Q4 24
$1.6B
$419.8M
Q3 24
$1.8B
$344.0M
Q2 24
$1.1B
$480.9M
Net Profit
MAT
MAT
OSIS
OSIS
Q1 26
$61.0M
Q4 25
$106.2M
$38.7M
Q3 25
$278.4M
$20.6M
Q2 25
$53.4M
$52.7M
Q1 25
$-40.3M
$41.1M
Q4 24
$140.9M
$37.8M
Q3 24
$372.4M
$17.9M
Q2 24
$56.9M
$44.7M
Gross Margin
MAT
MAT
OSIS
OSIS
Q1 26
44.9%
Q4 25
45.9%
32.7%
Q3 25
50.0%
32.0%
Q2 25
50.9%
33.3%
Q1 25
49.4%
33.8%
Q4 24
50.7%
35.1%
Q3 24
53.1%
35.3%
Q2 24
49.2%
32.1%
Operating Margin
MAT
MAT
OSIS
OSIS
Q1 26
Q4 25
8.0%
12.7%
Q3 25
21.9%
8.6%
Q2 25
7.7%
14.5%
Q1 25
-6.4%
12.7%
Q4 24
9.6%
13.8%
Q3 24
26.5%
8.8%
Q2 24
7.7%
13.1%
Net Margin
MAT
MAT
OSIS
OSIS
Q1 26
7.1%
Q4 25
6.0%
8.3%
Q3 25
16.0%
5.3%
Q2 25
5.2%
10.4%
Q1 25
-4.9%
9.3%
Q4 24
8.6%
9.0%
Q3 24
20.2%
5.2%
Q2 24
5.3%
9.3%
EPS (diluted)
MAT
MAT
OSIS
OSIS
Q1 26
$0.20
Q4 25
$0.32
$2.22
Q3 25
$0.88
$1.18
Q2 25
$0.16
$3.04
Q1 25
$-0.12
$2.40
Q4 24
$0.40
$2.22
Q3 24
$1.09
$1.05
Q2 24
$0.17
$2.57

Balance Sheet & Financial Strength

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

Metric
MAT
MAT
OSIS
OSIS
Cash + ST InvestmentsLiquidity on hand
$866.0M
$336.7M
Total DebtLower is stronger
$2.3B
$1.0B
Stockholders' EquityBook value
$2.1B
$845.5M
Total Assets
$6.3B
$2.5B
Debt / EquityLower = less leverage
1.11×
1.19×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
MAT
MAT
OSIS
OSIS
Q1 26
$866.0M
Q4 25
$1.2B
$336.7M
Q3 25
$691.9M
$124.4M
Q2 25
$870.5M
$106.4M
Q1 25
$1.2B
$95.8M
Q4 24
$1.4B
$101.6M
Q3 24
$723.5M
$85.1M
Q2 24
$722.4M
$95.4M
Total Debt
MAT
MAT
OSIS
OSIS
Q1 26
$2.3B
Q4 25
$2.3B
$1.0B
Q3 25
$2.3B
$442.2M
Q2 25
$2.3B
$471.6M
Q1 25
$2.3B
$473.2M
Q4 24
$2.3B
$474.8M
Q3 24
$2.3B
$476.3M
Q2 24
$2.3B
$137.6M
Stockholders' Equity
MAT
MAT
OSIS
OSIS
Q1 26
$2.1B
Q4 25
$2.2B
$845.5M
Q3 25
$2.3B
$946.0M
Q2 25
$2.2B
$951.1M
Q1 25
$2.1B
$879.3M
Q4 24
$2.3B
$825.8M
Q3 24
$2.3B
$786.5M
Q2 24
$2.0B
$863.5M
Total Assets
MAT
MAT
OSIS
OSIS
Q1 26
$6.3B
Q4 25
$6.6B
$2.5B
Q3 25
$6.6B
$2.3B
Q2 25
$6.2B
$2.2B
Q1 25
$6.2B
$2.1B
Q4 24
$6.5B
$2.1B
Q3 24
$6.5B
$2.1B
Q2 24
$5.9B
$1.9B
Debt / Equity
MAT
MAT
OSIS
OSIS
Q1 26
1.11×
Q4 25
1.04×
1.19×
Q3 25
1.03×
0.47×
Q2 25
1.08×
0.50×
Q1 25
1.10×
0.54×
Q4 24
1.03×
0.57×
Q3 24
1.01×
0.61×
Q2 24
1.18×
0.16×

Cash Flow & Capital Efficiency

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

Metric
MAT
MAT
OSIS
OSIS
Operating Cash FlowLast quarter
$62.2M
Free Cash FlowOCF − Capex
$-88.1M
$55.5M
FCF MarginFCF / Revenue
-10.2%
12.0%
Capex IntensityCapex / Revenue
7.6%
1.4%
Cash ConversionOCF / Net Profit
1.61×
TTM Free Cash FlowTrailing 4 quarters
$137.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
MAT
MAT
OSIS
OSIS
Q1 26
Q4 25
$796.6M
$62.2M
Q3 25
$72.0M
$17.1M
Q2 25
$-300.1M
$562.0K
Q1 25
$24.8M
$81.6M
Q4 24
$862.1M
$52.5M
Q3 24
$155.8M
$-37.2M
Q2 24
$-252.9M
$-29.0M
Free Cash Flow
MAT
MAT
OSIS
OSIS
Q1 26
$-88.1M
Q4 25
$55.5M
Q3 25
$10.1M
Q2 25
$-5.6M
Q1 25
$77.1M
Q4 24
$47.1M
Q3 24
$-44.9M
Q2 24
$-37.5M
FCF Margin
MAT
MAT
OSIS
OSIS
Q1 26
-10.2%
Q4 25
12.0%
Q3 25
2.6%
Q2 25
-1.1%
Q1 25
17.4%
Q4 24
11.2%
Q3 24
-13.0%
Q2 24
-7.8%
Capex Intensity
MAT
MAT
OSIS
OSIS
Q1 26
7.6%
Q4 25
1.4%
Q3 25
1.8%
Q2 25
1.2%
Q1 25
1.0%
Q4 24
1.3%
Q3 24
2.2%
Q2 24
1.8%
Cash Conversion
MAT
MAT
OSIS
OSIS
Q1 26
Q4 25
7.50×
1.61×
Q3 25
0.26×
0.83×
Q2 25
-5.62×
0.01×
Q1 25
1.98×
Q4 24
6.12×
1.39×
Q3 24
0.42×
-2.07×
Q2 24
-4.45×
-0.65×

Financial Flow Comparison

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

Revenue Breakdown by Segment

MAT
MAT

Segment breakdown not available.

OSIS
OSIS

Security Division$334.7M72%
Optoelectronics And Manufacturing Division$92.8M20%
Healthcare Division$36.5M8%

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