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

EPLUS INC is the larger business by last-quarter revenue ($614.8M vs $385.1M, roughly 1.6× STANDARD MOTOR PRODUCTS, INC.). EPLUS INC runs the higher net margin — 5.7% vs 2.0%, a 3.7% gap on every dollar of revenue. On growth, EPLUS INC posted the faster year-over-year revenue change (20.3% vs 12.2%). Over the past eight quarters, STANDARD MOTOR PRODUCTS, INC.'s revenue compounded faster (7.8% CAGR vs 2.3%).

ePlus Inc.(Nasdaq: PLUS) is an American consultative technology solutions provider that provides solutions and advisory and managed services across the technology spectrum, including security, cloud, networking, collaboration, artificial intelligence, and emerging solutions to more than 5,000 customers.

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...

PLUS vs SMP — Head-to-Head

Bigger by revenue
PLUS
PLUS
1.6× larger
PLUS
$614.8M
$385.1M
SMP
Growing faster (revenue YoY)
PLUS
PLUS
+8.2% gap
PLUS
20.3%
12.2%
SMP
Higher net margin
PLUS
PLUS
3.7% more per $
PLUS
5.7%
2.0%
SMP
Faster 2-yr revenue CAGR
SMP
SMP
Annualised
SMP
7.8%
2.3%
PLUS

Income Statement — Q3 FY2026 vs Q4 FY2025

Metric
PLUS
PLUS
SMP
SMP
Revenue
$614.8M
$385.1M
Net Profit
$35.1M
$7.9M
Gross Margin
25.8%
31.7%
Operating Margin
7.1%
5.6%
Net Margin
5.7%
2.0%
Revenue YoY
20.3%
12.2%
Net Profit YoY
45.2%
457.9%
EPS (diluted)
$1.33
$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
PLUS
PLUS
SMP
SMP
Q4 25
$614.8M
$385.1M
Q3 25
$608.8M
$498.8M
Q2 25
$637.3M
$493.9M
Q1 25
$413.4M
Q4 24
$493.2M
$343.4M
Q3 24
$493.4M
$399.3M
Q2 24
$535.7M
$389.8M
Q1 24
$331.4M
Net Profit
PLUS
PLUS
SMP
SMP
Q4 25
$35.1M
$7.9M
Q3 25
$34.9M
$-4.3M
Q2 25
$37.7M
$25.2M
Q1 25
$12.6M
Q4 24
$24.1M
$-2.2M
Q3 24
$31.3M
$3.8M
Q2 24
$27.3M
$17.1M
Q1 24
$8.8M
Gross Margin
PLUS
PLUS
SMP
SMP
Q4 25
25.8%
31.7%
Q3 25
26.6%
32.4%
Q2 25
23.3%
30.6%
Q1 25
30.2%
Q4 24
25.4%
29.4%
Q3 24
25.8%
30.4%
Q2 24
23.7%
28.6%
Q1 24
27.0%
Operating Margin
PLUS
PLUS
SMP
SMP
Q4 25
7.1%
5.6%
Q3 25
8.0%
9.5%
Q2 25
5.7%
8.7%
Q1 25
5.9%
Q4 24
3.3%
1.1%
Q3 24
5.5%
9.3%
Q2 24
5.9%
6.4%
Q1 24
4.4%
Net Margin
PLUS
PLUS
SMP
SMP
Q4 25
5.7%
2.0%
Q3 25
5.7%
-0.9%
Q2 25
5.9%
5.1%
Q1 25
3.0%
Q4 24
4.9%
-0.6%
Q3 24
6.3%
1.0%
Q2 24
5.1%
4.4%
Q1 24
2.7%
EPS (diluted)
PLUS
PLUS
SMP
SMP
Q4 25
$1.33
$0.34
Q3 25
$1.32
$-0.19
Q2 25
$1.43
$1.13
Q1 25
$0.56
Q4 24
$0.91
$-0.09
Q3 24
$1.17
$0.17
Q2 24
$1.02
$0.77
Q1 24
$0.39

Balance Sheet & Financial Strength

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

Metric
PLUS
PLUS
SMP
SMP
Cash + ST InvestmentsLiquidity on hand
$326.3M
Total DebtLower is stronger
$618.7M
Stockholders' EquityBook value
$1.1B
$683.7M
Total Assets
$1.8B
$2.0B
Debt / EquityLower = less leverage
0.90×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
PLUS
PLUS
SMP
SMP
Q4 25
$326.3M
Q3 25
$402.2M
$87.2M
Q2 25
$480.2M
$58.8M
Q1 25
$50.3M
Q4 24
$253.1M
$44.4M
Q3 24
$187.5M
$26.3M
Q2 24
$349.9M
$26.2M
Q1 24
$27.1M
Total Debt
PLUS
PLUS
SMP
SMP
Q4 25
$618.7M
Q3 25
$589.5M
Q2 25
$636.6M
Q1 25
$650.6M
Q4 24
$562.3M
Q3 24
$142.8M
Q2 24
$208.2M
Q1 24
$214.9M
Stockholders' Equity
PLUS
PLUS
SMP
SMP
Q4 25
$1.1B
$683.7M
Q3 25
$1.0B
$677.4M
Q2 25
$1.0B
$688.6M
Q1 25
$638.0M
Q4 24
$962.3M
$615.7M
Q3 24
$947.0M
$638.8M
Q2 24
$921.9M
$640.0M
Q1 24
$639.1M
Total Assets
PLUS
PLUS
SMP
SMP
Q4 25
$1.8B
$2.0B
Q3 25
$1.8B
$2.0B
Q2 25
$1.8B
$2.0B
Q1 25
$1.9B
Q4 24
$1.8B
$1.8B
Q3 24
$1.7B
$1.4B
Q2 24
$1.7B
$1.4B
Q1 24
$1.4B
Debt / Equity
PLUS
PLUS
SMP
SMP
Q4 25
0.90×
Q3 25
0.87×
Q2 25
0.92×
Q1 25
1.02×
Q4 24
0.91×
Q3 24
0.22×
Q2 24
0.33×
Q1 24
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
PLUS
PLUS
SMP
SMP
Operating Cash FlowLast quarter
$-87.4M
$-28.2M
Free Cash FlowOCF − Capex
$-37.6M
FCF MarginFCF / Revenue
-9.8%
Capex IntensityCapex / Revenue
2.4%
Cash ConversionOCF / Net Profit
-2.49×
-3.59×
TTM Free Cash FlowTrailing 4 quarters
$18.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
PLUS
PLUS
SMP
SMP
Q4 25
$-87.4M
$-28.2M
Q3 25
$-34.8M
$91.6M
Q2 25
$-99.0M
$54.3M
Q1 25
$-60.2M
Q4 24
$65.7M
$-1.5M
Q3 24
$-21.6M
$88.3M
Q2 24
$97.1M
$35.6M
Q1 24
$-45.7M
Free Cash Flow
PLUS
PLUS
SMP
SMP
Q4 25
$-37.6M
Q3 25
$81.5M
Q2 25
$44.2M
Q1 25
$-69.4M
Q4 24
$-11.4M
Q3 24
$77.1M
Q2 24
$22.7M
Q1 24
$-55.8M
FCF Margin
PLUS
PLUS
SMP
SMP
Q4 25
-9.8%
Q3 25
16.3%
Q2 25
8.9%
Q1 25
-16.8%
Q4 24
-3.3%
Q3 24
19.3%
Q2 24
5.8%
Q1 24
-16.8%
Capex Intensity
PLUS
PLUS
SMP
SMP
Q4 25
2.4%
Q3 25
2.0%
Q2 25
2.1%
Q1 25
2.2%
Q4 24
2.9%
Q3 24
2.8%
Q2 24
3.3%
Q1 24
3.0%
Cash Conversion
PLUS
PLUS
SMP
SMP
Q4 25
-2.49×
-3.59×
Q3 25
-1.00×
Q2 25
-2.63×
2.15×
Q1 25
-4.79×
Q4 24
2.72×
Q3 24
-0.69×
23.19×
Q2 24
3.55×
2.09×
Q1 24
-5.18×

Financial Flow Comparison

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

Revenue Breakdown by Segment

PLUS
PLUS

All Others Customer End Market$107.0M17%
Technology Customer End Market$89.4M15%
Health Care Customer End Market$81.5M13%
Financial Services Customer End Market$66.1M11%
Professional Services Reporting Unit$64.1M10%
Security$61.1M10%
State And Local Government And Educational Institutions$59.9M10%
Managed Services Reporting Unit$48.8M8%
Other Product$21.1M3%
Collaboration$13.4M2%

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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