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Eastern Co (EML) Fundamental Analysis & AI Grade 2026

EML Nasdaq Cutlery, Handtools & General Hardware CT CIK: 0000031107
Updated This Month • Analysis: May 13, 2026 • SEC Data: 2026-04-04
Combined AI Grade
C
72% Confidence
AGREEMENT
C
75% Conf
B
68% Conf

📊 EML Key Takeaways

Revenue: $59.7M
Net Margin: 1.1%
Free Cash Flow: $2.6M
Current Ratio: 3.52x
Debt/Equity: 0.26x
EPS: $0.11
AI Grade: C with 75% confidence
Eastern Co (EML) receives a C fundamental grade with 72% confidence from our AI analysis based on SEC 10-K filings. With revenue of $59.7M, net profit margin of 1.1%, and return on equity (ROE) of 0.5%, Eastern Co demonstrates mixed fundamentals in the Market sector. Below is our complete EML stock analysis for 2026.

Is Eastern Co (EML) a Good Investment?

Claude

Eastern Co exhibits critically weak profitability with only 1.1% net margin and 2.2% operating margin, generating negligible returns on assets (0.3%) and equity (0.5%) despite a substantial $217M asset base. While the balance sheet provides stability through strong liquidity and conservative leverage, the company's severely impaired operational performance indicates fundamental business challenges that require significant improvement.

ChatGPT

Eastern Co appears fundamentally stable but not especially strong. The balance sheet is conservative with solid liquidity and modest leverage, yet profitability is thin, returns on capital are modest, and free cash flow generation is weak relative to revenue. Without clear evidence of sustained growth or margin expansion, the business looks financially sound but only average in fundamental quality.

Eastern Co Key Strengths (EML)

Claude
  • + Strong liquidity position with 3.52x current ratio providing operational flexibility
  • + Conservative capital structure with 0.26x debt-to-equity ratio and 2.5x interest coverage
  • + Positive free cash flow of $2.6M and positive operating cash flow despite thin margins
ChatGPT
  • + Strong liquidity with a 3.59x current ratio and 1.55x quick ratio supports near-term financial flexibility
  • + Low leverage with 0.27x debt-to-equity and positive equity base reduces balance sheet risk
  • + Business remains profitable at the operating, net income, and free cash flow levels

EML Stock Risks: Eastern Co Investment Risks

Claude
  • ! Critically low net margin of 1.1% and operating margin of 2.2% indicate severe operational inefficiency or competitive weakness
  • ! Minimal returns on capital (0.5% ROE, 0.3% ROA) suggest poor asset utilization or pricing power
  • ! Absence of YoY revenue/income growth metrics limits visibility on whether profitability is stabilizing or deteriorating further
ChatGPT
  • ! Low net margin of 2.9% and operating margin of 4.3% leave limited room for execution errors or cost inflation
  • ! Free cash flow margin of 2.0% suggests weak cash conversion and limited internally funded growth capacity
  • ! Interest coverage of 4.0x is adequate but not strong, making earnings somewhat sensitive to higher borrowing costs or profit compression

Key Metrics to Watch

Claude
  • * Operating margin and gross margin trajectory - evidence of operational recovery
  • * Free cash flow sustainability relative to CapEx requirements
  • * Insider trading activity pattern - shifts from buying to selling could signal deteriorating confidence
ChatGPT
  • * Operating margin and gross margin trend
  • * Operating cash flow and free cash flow consistency

Eastern Co (EML) Financial Metrics & Key Ratios

Revenue
$59.7M
Net Income
$640.1K
EPS (Diluted)
$0.11
Free Cash Flow
$2.6M
Total Assets
$217.1M
Cash Position
$7.6M

💡 AI Analyst Insight

The relatively thin 4.4% FCF margin may limit capital allocation flexibility. Strong liquidity with a 3.52x current ratio provides a solid financial cushion.

EML Profit Margin, ROE & Profitability Analysis

Gross Margin 20.0%
Operating Margin 2.2%
Net Margin 1.1%
ROE 0.5%
ROA 0.3%
FCF Margin 4.4%

EML vs Market Sector: How Eastern Co Compares

How Eastern Co compares to Market sector averages

Net Margin
EML 1.1%
vs
Sector Avg 12.0%
EML Sector
ROE
EML 0.5%
vs
Sector Avg 15.0%
EML Sector
Current Ratio
EML 3.5x
vs
Sector Avg 1.8x
EML Sector
Debt/Equity
EML 0.3x
vs
Sector Avg 0.7x
EML Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Eastern Co Stock Overvalued? EML Valuation Analysis 2026

Based on fundamental analysis, Eastern Co has mixed fundamental signals relative to the Market sector in 2026.

Return on Equity
0.5%
Sector avg: 15%
Net Profit Margin
1.1%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.26x
Sector avg: 0.7x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Eastern Co Balance Sheet: EML Debt, Cash & Liquidity

Current Ratio
3.52x
Quick Ratio
1.64x
Debt/Equity
0.26x
Debt/Assets
42.6%
Interest Coverage
2.51x
Long-term Debt
$32.9M

EML Revenue & Earnings Growth: 5-Year Financial Trend

EML 5-year financial data: Year 2020: Revenue $251.7M, Net Income $13.3M, EPS $2.12. Year 2022: Revenue $279.3M, Net Income $5.4M, EPS $1.76. Year 2023: Revenue $279.3M, Net Income $12.3M, EPS $1.97. Year 2024: Revenue $272.8M, Net Income $8.6M, EPS $1.37. Year 2026: Revenue $272.8M, Net Income -$8.5M, EPS $-1.37.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Eastern Co's revenue has shown modest growth of 8% over the 5-year period. The most recent EPS of $-1.37 indicates the company is currently unprofitable.

EML Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
4.4%
Free cash flow / Revenue

EML Quarterly Earnings & Performance

Quarterly financial performance data for Eastern Co including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2027 $59.7M $640.1K $0.11
Q3 2025 $55.3M $578.9K $0.10
Q2 2025 $70.2M $3.4M $0.56
Q1 2025 $63.3M $1.9M $0.31
Q3 2024 $62.0M $3.1M $0.49
Q2 2024 $68.3M $1.4M $0.22
Q1 2024 $67.9M $607.3K N/A
Q3 2023 $63.9M $3.1M $0.49

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Eastern Co Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$3.5M
Cash generated from operations
Stock Buybacks
$422.4K
Shares repurchased (TTM)
Capital Expenditures
$867.3K
Investment in assets
Dividends Paid
$664.8K
Returned to shareholders

EML SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Eastern Co (CIK: 0000031107)

📋 Recent SEC Filings

Date Form Document Action
Jun 8, 2026 4 xslF345X06/form4.xml View →
Jun 8, 2026 4 xslF345X06/primary_doc.xml View →
Jun 5, 2026 4 xslF345X06/primary_doc.xml View →
Jun 2, 2026 8-K eml_8k.htm View →
May 12, 2026 10-Q eml_10q.htm View →

Frequently Asked Questions about EML

What is the AI rating for EML?

Eastern Co (EML) has a Combined AI Grade of C from Claude (C) and ChatGPT (B) with 72% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are EML's key strengths?

Claude: Strong liquidity position with 3.52x current ratio providing operational flexibility. Conservative capital structure with 0.26x debt-to-equity ratio and 2.5x interest coverage. ChatGPT: Strong liquidity with a 3.59x current ratio and 1.55x quick ratio supports near-term financial flexibility. Low leverage with 0.27x debt-to-equity and positive equity base reduces balance sheet risk.

What are the risks of investing in EML?

Claude: Critically low net margin of 1.1% and operating margin of 2.2% indicate severe operational inefficiency or competitive weakness. Minimal returns on capital (0.5% ROE, 0.3% ROA) suggest poor asset utilization or pricing power. ChatGPT: Low net margin of 2.9% and operating margin of 4.3% leave limited room for execution errors or cost inflation. Free cash flow margin of 2.0% suggests weak cash conversion and limited internally funded growth capacity.

What is EML's revenue and growth?

Eastern Co reported revenue of $59.7M.

Does EML pay dividends?

Eastern Co pays dividends, with $0.7M distributed to shareholders in the trailing twelve months.

Where can I find EML SEC filings?

Official SEC filings for Eastern Co (CIK: 0000031107) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is EML's EPS?

Eastern Co has a diluted EPS of $0.11.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is EML's fundamental grade?

Based on our AI fundamental analysis in June 2026, Eastern Co has a C grade with 72% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is EML stock overvalued or undervalued?

Valuation metrics for EML: ROE of 0.5% (sector avg: 15%), net margin of 1.1% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

What is EML's AI grade for 2026?

Our dual AI analysis gives Eastern Co a combined C grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is EML's free cash flow?

Eastern Co's operating cash flow is $3.5M, with capital expenditures of $867.3K. FCF margin is 4.4%.

How does EML compare to other Market stocks?

Vs Default sector averages: Net margin 1.1% (avg: 12%), ROE 0.5% (avg: 15%), current ratio 3.52 (avg: 1.8).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 13, 2026 | Data as of: 2026-04-04 | Powered by Claude AI