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Side-by-side financial comparison of VAIL RESORTS INC (MTN) and STANDARD MOTOR PRODUCTS, INC. (SMP). Click either name above to swap in a different company.

STANDARD MOTOR PRODUCTS, INC. is the larger business by last-quarter revenue ($385.1M vs $271.0M, roughly 1.4× VAIL RESORTS INC). STANDARD MOTOR PRODUCTS, INC. runs the higher net margin — 2.0% vs -68.9%, a 70.9% gap on every dollar of revenue. On growth, STANDARD MOTOR PRODUCTS, INC. posted the faster year-over-year revenue change (12.2% vs 4.1%). VAIL RESORTS INC produced more free cash flow last quarter ($244.3M vs $-37.6M). Over the past eight quarters, STANDARD MOTOR PRODUCTS, INC.'s revenue compounded faster (7.8% CAGR vs -49.9%).

Vail Resorts, Inc. is an American mountain resort company headquartered in Broomfield, Colorado. The company is divided among divisions that own and operate 42 mountain resorts in four countries, along with hotels, lodging, condominiums, and golf courses that comprise property real estate holdings.

Standard Motor Products, Inc. is a manufacturer and distributor of automotive parts. The company was founded in 1919 as a partnership by Elias Fife and Ralph Van Allen and incorporated by Fife in 1926. It is headquartered in Long Island City, New York, and trades on the New York Stock Exchange. SMP includes four operational segments: Vehicle Control, Temperature Control, Engineered Solutions and Nissens. SMP’s Vehicle Control and Temperature Control divisions supply automotive aftermarket com...

MTN vs SMP — Head-to-Head

Bigger by revenue
SMP
SMP
1.4× larger
SMP
$385.1M
$271.0M
MTN
Growing faster (revenue YoY)
SMP
SMP
+8.0% gap
SMP
12.2%
4.1%
MTN
Higher net margin
SMP
SMP
70.9% more per $
SMP
2.0%
-68.9%
MTN
More free cash flow
MTN
MTN
$281.9M more FCF
MTN
$244.3M
$-37.6M
SMP
Faster 2-yr revenue CAGR
SMP
SMP
Annualised
SMP
7.8%
-49.9%
MTN

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
MTN
MTN
SMP
SMP
Revenue
$271.0M
$385.1M
Net Profit
$-186.8M
$7.9M
Gross Margin
31.7%
Operating Margin
-77.4%
5.6%
Net Margin
-68.9%
2.0%
Revenue YoY
4.1%
12.2%
Net Profit YoY
-8.1%
457.9%
EPS (diluted)
$-5.20
$0.34

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
MTN
MTN
SMP
SMP
Q4 25
$271.0M
$385.1M
Q3 25
$271.3M
$498.8M
Q2 25
$1.3B
$493.9M
Q1 25
$1.1B
$413.4M
Q4 24
$260.3M
$343.4M
Q3 24
$265.4M
$399.3M
Q2 24
$1.3B
$389.8M
Q1 24
$1.1B
$331.4M
Net Profit
MTN
MTN
SMP
SMP
Q4 25
$-186.8M
$7.9M
Q3 25
$-185.5M
$-4.3M
Q2 25
$392.8M
$25.2M
Q1 25
$245.5M
$12.6M
Q4 24
$-172.8M
$-2.2M
Q3 24
$-175.4M
$3.8M
Q2 24
$362.0M
$17.1M
Q1 24
$219.3M
$8.8M
Gross Margin
MTN
MTN
SMP
SMP
Q4 25
31.7%
Q3 25
32.4%
Q2 25
30.6%
Q1 25
30.2%
Q4 24
29.4%
Q3 24
30.4%
Q2 24
28.6%
Q1 24
27.0%
Operating Margin
MTN
MTN
SMP
SMP
Q4 25
-77.4%
5.6%
Q3 25
-75.1%
9.5%
Q2 25
44.9%
8.7%
Q1 25
33.8%
5.9%
Q4 24
-77.6%
1.1%
Q3 24
-74.9%
9.3%
Q2 24
42.6%
6.4%
Q1 24
32.5%
4.4%
Net Margin
MTN
MTN
SMP
SMP
Q4 25
-68.9%
2.0%
Q3 25
-68.4%
-0.9%
Q2 25
30.3%
5.1%
Q1 25
21.6%
3.0%
Q4 24
-66.4%
-0.6%
Q3 24
-66.1%
1.0%
Q2 24
28.2%
4.4%
Q1 24
20.3%
2.7%
EPS (diluted)
MTN
MTN
SMP
SMP
Q4 25
$-5.20
$0.34
Q3 25
$-4.96
$-0.19
Q2 25
$10.54
$1.13
Q1 25
$6.56
$0.56
Q4 24
$-4.61
$-0.09
Q3 24
$-4.63
$0.17
Q2 24
$9.54
$0.77
Q1 24
$5.76
$0.39

Balance Sheet & Financial Strength

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

Metric
MTN
MTN
SMP
SMP
Cash + ST InvestmentsLiquidity on hand
$581.5M
Total DebtLower is stronger
$2.6B
$618.7M
Stockholders' EquityBook value
$156.5M
$683.7M
Total Assets
$5.8B
$2.0B
Debt / EquityLower = less leverage
16.51×
0.90×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
MTN
MTN
SMP
SMP
Q4 25
$581.5M
Q3 25
$440.3M
$87.2M
Q2 25
$467.0M
$58.8M
Q1 25
$488.2M
$50.3M
Q4 24
$403.8M
$44.4M
Q3 24
$322.8M
$26.3M
Q2 24
$705.4M
$26.2M
Q1 24
$812.2M
$27.1M
Total Debt
MTN
MTN
SMP
SMP
Q4 25
$2.6B
$618.7M
Q3 25
$2.6B
$589.5M
Q2 25
$2.1B
$636.6M
Q1 25
$2.1B
$650.6M
Q4 24
$2.7B
$562.3M
Q3 24
$2.7B
$142.8M
Q2 24
$2.7B
$208.2M
Q1 24
$2.7B
$214.9M
Stockholders' Equity
MTN
MTN
SMP
SMP
Q4 25
$156.5M
$683.7M
Q3 25
$424.5M
$677.4M
Q2 25
$895.4M
$688.6M
Q1 25
$530.7M
$638.0M
Q4 24
$444.1M
$615.7M
Q3 24
$723.5M
$638.8M
Q2 24
$1.0B
$640.0M
Q1 24
$829.9M
$639.1M
Total Assets
MTN
MTN
SMP
SMP
Q4 25
$5.8B
$2.0B
Q3 25
$5.8B
$2.0B
Q2 25
$5.8B
$2.0B
Q1 25
$5.5B
$1.9B
Q4 24
$5.6B
$1.8B
Q3 24
$5.7B
$1.4B
Q2 24
$5.8B
$1.4B
Q1 24
$5.8B
$1.4B
Debt / Equity
MTN
MTN
SMP
SMP
Q4 25
16.51×
0.90×
Q3 25
6.11×
0.87×
Q2 25
2.35×
0.92×
Q1 25
3.99×
1.02×
Q4 24
6.10×
0.91×
Q3 24
3.76×
0.22×
Q2 24
2.69×
0.33×
Q1 24
3.28×
0.34×

Cash Flow & Capital Efficiency

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

Metric
MTN
MTN
SMP
SMP
Operating Cash FlowLast quarter
$315.9M
$-28.2M
Free Cash FlowOCF − Capex
$244.3M
$-37.6M
FCF MarginFCF / Revenue
90.1%
-9.8%
Capex IntensityCapex / Revenue
26.4%
2.4%
Cash ConversionOCF / Net Profit
-3.59×
TTM Free Cash FlowTrailing 4 quarters
$352.5M
$18.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
MTN
MTN
SMP
SMP
Q4 25
$315.9M
$-28.2M
Q3 25
$-171.6M
$91.6M
Q2 25
$117.7M
$54.3M
Q1 25
$326.3M
$-60.2M
Q4 24
$282.4M
$-1.5M
Q3 24
$-94.2M
$88.3M
Q2 24
$109.9M
$35.6M
Q1 24
$242.7M
$-45.7M
Free Cash Flow
MTN
MTN
SMP
SMP
Q4 25
$244.3M
$-37.6M
Q3 25
$-227.5M
$81.5M
Q2 25
$84.5M
$44.2M
Q1 25
$251.2M
$-69.4M
Q4 24
$211.4M
$-11.4M
Q3 24
$-150.3M
$77.1M
Q2 24
$85.0M
$22.7M
Q1 24
$165.8M
$-55.8M
FCF Margin
MTN
MTN
SMP
SMP
Q4 25
90.1%
-9.8%
Q3 25
-83.9%
16.3%
Q2 25
6.5%
8.9%
Q1 25
22.1%
-16.8%
Q4 24
81.2%
-3.3%
Q3 24
-56.6%
19.3%
Q2 24
6.6%
5.8%
Q1 24
15.4%
-16.8%
Capex Intensity
MTN
MTN
SMP
SMP
Q4 25
26.4%
2.4%
Q3 25
20.6%
2.0%
Q2 25
2.6%
2.1%
Q1 25
6.6%
2.2%
Q4 24
27.3%
2.9%
Q3 24
21.1%
2.8%
Q2 24
1.9%
3.3%
Q1 24
7.1%
3.0%
Cash Conversion
MTN
MTN
SMP
SMP
Q4 25
-3.59×
Q3 25
Q2 25
0.30×
2.15×
Q1 25
1.33×
-4.79×
Q4 24
Q3 24
23.19×
Q2 24
0.30×
2.09×
Q1 24
1.11×
-5.18×

Financial Flow Comparison

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

Revenue Breakdown by Segment

MTN
MTN

Dining$84.6M31%
Lodgingrevenueexcludingpayrollcostreimbursements$67.2M25%
Other Mountain Revenue$55.1M20%
Managedcondominiumrooms$26.1M10%
Owned Hotel Revenue$12.7M5%
Other Lodging Revenue$10.2M4%
Other$5.9M2%
Transportation$4.8M2%
Payrollcostreimbursements$4.4M2%

SMP
SMP

Engineered Solutions$66.1M17%
Electrical And Safety$63.6M17%
Temperature Control$61.5M16%
Europe Excluding Poland$55.5M14%
Other Thermal Components$30.7M8%
Air Conditioning$22.7M6%
Commercial Vehicle$19.7M5%
All Other$18.9M5%
PL$16.0M4%
Wire Sets And Other$11.9M3%
Engine Efficiency$10.0M3%
Construction Agriculture$7.8M2%

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