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Eastman Kodak Co (KODK)

Industrials Specialty Business Services
8.20 $
Closing price · As of: 24. Jul 2026
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Kodak: $446 Million of Cash Flow — $618 Million of It From the Pension Plan

On paper Eastman Kodak just posted its best cash year since bankruptcy: $446 million of free cash flow against a market value of roughly $800 million. The statement of cash flows shows where the money came from — $618 million as a reversion from the terminated U.S. pension plan, of which $153 million immediately left again as excise tax. What the actual business produced was minus $19 million. We read the filings with the U.S. securities regulator, the SEC, line by line and separate the one-off from the operation — printing plates, chemicals and brand licensing one by one.

Appears in These Scanners

This stock currently matches 9 of our scanner strategies — each hit links to the scanner.

Only genuine hits from verified scanners count; pure ranking metrics (P/E, P/S, and similar, which just sort the whole universe) don't count as a hit. View all scanners

Basics

Market Cap
0.9$B
Shares Outstanding
98Mio.
Float
72.9%
Beta
1.5

Performance

Perf. 1M
-6.40%
Perf. 3M
-0.30%
Perf. 6M
5.50%
YTD Performance (%)
12.80%
52-Week-High Distance
-37.5%

Valuation

P/E
Forward P/E
0.0
PEG
P/B
P/S
0.9
EV/EBITDA
11.7
Price/FCF
2.1

Profitability

Gross Margin
22.5%
EBIT Margin
Net Margin
-12.6%
Return on Equity
-18.8%
Return on Assets
5.0%

Balance Sheet & Safety

Equity Ratio
Debt/Equity
Altman Z″
4.69
Piotroski
3 out of 9

Growth

Sales Growth Last Quarter
7.30%
EPS Growth Last Quarter
-4.10%
Sales Growth (Year)
2.49%
Forward Sales Growth
Forward EPS Growth

Quality & Screener

Stage
2
RS Rating
77
EPS Rating
30
Piotroski
3 out of 9
Fundamental Rating
D (28 out of 100)
Altman Z″
4.69

AI Rating

Neutral

Kodak verkauft keine KI-Funktionen und weist keinen KI-Umsatz aus: In sechs geprüften Berichten (zwei Geschäftsberichte, vier Quartalsberichte) kommt künstliche Intelligenz ausschließlich in Risikohinweisen vor — als Angriffstechnik im Cyberrisiko, als Regulierungsrisiko und mit dem ausdrücklichen Eingeständnis, die eigene Entwicklung und Nutzung stehe „in the early phases“; kein Produkt, kein Segment und keine Umsatzangabe ist mit KI verknüpft.

View the full file — quotes, sources, reviewed filings
„Our development and use of AI technologies remain in the early phases, and appropriate use of AI without adequate controls, or inaccurate claims about our use of AI could create legal, ethical, competitive or reputational risks."

Unsere Entwicklung und Nutzung von KI-Technologien befindet sich weiterhin in einem frühen Stadium, und ein unangemessener Einsatz von KI ohne ausreichende Kontrollen oder unzutreffende Aussagen über unseren KI-Einsatz könnten rechtliche, ethische, wettbewerbliche oder Reputationsrisiken erzeugen.

10-K · 2026-03-12 · View SEC filing
„Threat actors continue to adopt more sophisticated techniques, including exploiting zero‑day vulnerabilities and emerging technologies such as artificial intelligence."

Angreifer setzen weiterhin zunehmend ausgefeilte Techniken ein, darunter das Ausnutzen von Zero-Day-Schwachstellen und aufkommender Technologien wie künstlicher Intelligenz.

10-K · 2026-03-12 · View SEC filing

Filings Reviewed: 10-Q 2026-05-07 · 10-K 2026-03-12 · 10-Q 2025-11-06 · 10-Q 2025-08-11 · 10-Q 2025-05-08 · 10-K 2025-03-17

Rated on July 27, 2026 · How the Rating Is Built

Sales Per Quarter ($M)
2024: Q4 · 266.0 $M Q4 2025: Q1 · 247.0 $M Q1 2025: Q2 · 263.0 $M Q2 2025: Q3 · 269.0 $M Q3 2025: Q4 · 290.0 $M Q4 2026: Q1 · 265.0 $M Q1
Earnings Per Share Per Quarter ($)
2024: Q4 · 0.32 $ Q4 2025: Q1 · -0.09 $ Q1 2025: Q2 · -0.32 $ Q2 2025: Q3 · 0.14 $ Q3 2025: Q4 · -1.20 $ Q4 2026: Q1 · -0.18 $ Q1
Net Margin Per Quarter (%)
2024: Q4 · 9.8 % Q4 2025: Q1 · -2.8 % Q1 2025: Q2 · -9.9 % Q2 2025: Q3 · 4.8 % Q3 2025: Q4 · -37.2 % Q4 2026: Q1 · -6.0 % Q1
Operating Cash Flow Per Quarter ($M)
2024: Q4 · 4.0 $M Q4 2025: Q1 · -38.0 $M Q1 2025: Q2 · 8.0 $M Q2 2025: Q3 · 21.0 $M Q3 2025: Q4 · 489.0 $M Q4 2026: Q1 · -30.0 $M Q1
Free Cash Flow Per Quarter ($M)
2024: Q4 · -13.0 $M Q4 2025: Q1 · -50.0 $M Q1 2025: Q2 · -4.0 $M Q2 2025: Q3 · 17.0 $M Q3 2025: Q4 · 483.0 $M Q4 2026: Q1 · -36.0 $M Q1
Sales Growth vs. Year-Ago Quarter (%)
2024: Q4 · -3.3 % Q4 2025: Q1 · -0.8 % Q1 2025: Q2 · -1.5 % Q2 2025: Q3 · 3.1 % Q3 2025: Q4 · 9.0 % Q4 2026: Q1 · 7.3 % Q1
EPS Growth vs. Year-Ago Quarter (%)
2024: Q4 · 414.2 % Q4 2025: Q1 · -124.8 % Q1 2025: Q2 · -214.2 % Q2 2025: Q3 · -25.7 % Q3 2025: Q4 · -472.4 % Q4
Price Change in Quarter (%)
2024: Q4 · 39.2 % Q4 2025: Q1 · -3.8 % Q1 2025: Q2 · -10.6 % Q2 2025: Q3 · 13.5 % Q3 2025: Q4 · 32.0 % Q4 2026: Q1 · 7.0 % Q1

Quarterly Figures

Quarterly Figures
Quarter EPS (Earnings Per Share) EPS YoY (%) Sales ($M) Sales YoY (%) Net Margin (%) OCF ($M) FCF ($M)
2024: Q4 0.32 414.20 266 -3.30 9.80 4 -13
2025: Q1 -0.09 -124.80 247 -0.80 -2.80 -38 -50
2025: Q2 -0.32 -214.20 263 -1.50 -9.90 8 -4
2025: Q3 0.14 -25.70 269 3.10 4.80 21 17
2025: Q4 -1.20 -472.40 290 9.00 -37.20 489 483
2026: Q1 -0.18 265 7.30 -6.00 -30 -36
What Do These Terms Mean?
EPS (Earnings Per Share):
Quarterly profit divided by the total share count — how much of the profit works out to a single share.
YoY (Year over Year):
Change versus the same quarter a year ago — this is how you compare without seasonal distortion (e.g. the holiday shopping season).
Sales:
All revenue for the quarter, before any costs are deducted — the top line of the income statement.
Net Margin:
What percentage of sales is left over as profit in the end. Negative means the company is posting a loss.
OCF (Operating Cash Flow):
The cash that actually flows into the till from the core business during the quarter — harder to dress up than book profit.
FCF (Free Cash Flow):
Operating cash flow minus capital expenditures — the money that's genuinely free to use, say for paying down debt, buybacks, or dividends.

Assessment: Opportunities & Risks

Earning power

Before interest expense, pension income and special items, Kodak earned exactly zero dollars in 2025 and minus $7 million in 2024. The bottom line for 2025 was a loss of $128 million after a $102 million profit the year before. The Piotroski score of 3 out of 9 reflects the same thing.

Cash generation

The reported free cash flow of $446 million (2025) came almost entirely from unwinding the pension plan: $618 million of reversion less $153 million of excise tax, both inside operating activities. Adjusted, minus $19 million remains; in the first quarter of 2026 it was minus $36 million.

Balance sheet

As of March 31, 2026 there is $299 million of cash against $160 million of financial debt — net cash of $139 million. During 2025, $306 million of loans were repaid. The Altman score in the balance-sheet variant stands at 4.69, clearly above the 2.6 threshold of the safe zone.

Going concern

The quarterly report for June 30, 2025 cited substantial doubt about the company ability to continue, triggered by two maturities in May 2026. Both are cleared: loans repaid, preferred stock restructured on March 11, 2026. Neither the annual report for 2025 nor the quarterly report for March 31, 2026 repeats the statement.

Business mix

Print delivers 67 percent of revenue ($715 million) and $3 million of segment profit; brand licensing delivers 2 percent of revenue ($23 million) and $20 million of profit. The growing chemicals division (up 17 percent) depends on a single buyer, Kodak Alaris, for roughly a third of its revenue.

Hook and data quality

42nd of 545 U.S. hits in the in-house P/FCF ranking at 2.05, measured identically on both editions on 27.07.2026 — therefore outside the 25 rows displayed and visible only through the screener or the company page. The market value carried in the data set, $0.945 billion, sits roughly 18 percent above our own calculation from share count and closing price ($803 million); the article uses our own figure.

Bottom Line

Kodak repaired its balance sheet in 2025 and looks dirt cheap on a single metric — both are true, and both belong apart. The $446 million of free cash flow that produces the price-to-free-cash-flow ratio came from unwinding the overfunded U.S. pension plan: $618 million of reversion, $153 million of excise tax, leaving minus $19 million from the actual business. Before interest and pension income the group earned exactly zero in 2025. Against that stand net cash of $139 million and a going-concern question that has been settled. Not investment advice.

Worth Noting:
  • Hook and source: 42nd of 545 U.S. hits in the in-house P/FCF ranking at a ratio of 2.05, measured live on July 27, 2026 and identical on both editions. The German list covering all markets counted 836 hits the same day. Only the 25 strongest rows are displayed — Kodak is not among them and has to be found through the screener or the company page. The lists are recalculated daily.
  • Why we calculated the market value ourselves: the value carried in the data set, $0.945 billion, sits roughly 18 percent above the "share count times price" calculation. Our figure rests on the 97.6 million common shares from the quarterly report cover page (as of May 1, 2026) and the closing price of $8.23 on July 24, 2026. As a cross-check, the prospectus supplement of July 1, 2026 documents a closing price of $9.25 on June 30, 2026, which our price series confirms for the same day.
  • On the distance from the high: our data set shows 74.8 percent. Calculated ourselves we get 77.9 percent against the highest closing price in the series since relisting ($37.20 on January 9, 2014). The intraday spike to $60.00 on July 29, 2020 is mentioned in the article as market action but deliberately not used as a valuation anchor.
  • On the comparability of the cash flow series: the 2023 to 2025 figures all come from the consolidated statement of cash flows in the annual report for 2025 ($480 million, minus $7 million and $38 million from operations; $34 million, $56 million and $32 million of capital expenditures). The pension reversion appears there as its own line inside operating activities, and the excise tax on it is named in the management discussion.
  • Status of the mandatory checks on July 27, 2026: the most recent periodic report is the quarterly report for March 31, 2026 (filed May 7, 2026); no newer one existed at the editorial deadline. The filing record contains no tender offer, no merger and no going-private transaction. The Form 15-12G of 2013 and the two 25-NSE filings of 2018 relate to other classes of securities, not to the common stock listed on the NYSE. Filed after the quarterly report were, among others, a current report 8-K (May 22, 2026, Item 5.07), a shelf registration statement S-3 and a prospectus supplement 424B7 (both July 1, 2026) and a prospectus 424B3 (July 9, 2026); all have been reviewed.
  • Risk of confusion: Eastman Kodak Company (KODK, NYSE) is not the same as Kodak Alaris, the former consumer business carved out in 2013 — Kodak Alaris is an independent company today and at the same time a major customer of the chemicals segment.

About the Company

Eastman Kodak Company konzentriert sich weltweit auf die Geschäftsbereiche kommerzieller Druck sowie fortschrittliche Materialien und Chemikalien. Das Unternehmen ist in drei Segmenten tätig: Print, Advanced Materials and Chemicals und Brand.

CEO Insider Trades (12 Mo.)buying own stock
Employees3,500
HeadquartersRochester, NY
Websitekodak.com
IPO Date23. Sep 2013
Next Earnings10. Aug 2026

Management

Management
Name Title Birth Year
James V. Continenza Executive Chairman & CEO 1963
David Edward Bullwinkle CPA, M.B.A. CFO & Senior VP 1975
Richard T. Michaels Corporate Controller & Chief Accounting Officer 1974
Roger W. Byrd J.D. General Counsel, Secretary & Senior VP 1966
Jenine Rose-Johnson VP of Operations & Alternate Channels and Head of APR Sale
James Moran Chief Administration Officer & President of Eastman Business Park
Anthony Redding Chief Compliance Officer
Denisse Goldbarg Chief Marketing Officer & Head of EAMER Sales
Jeff Zellmer Vice President of Global Sales & Strategy
Jim Barnes Chief IT Implementation Officer

Executives per the latest required filings; titles kept in their original language. Source: fundamental data.

Chart

Interactive price chart (TradingView).

Data as of: July 24, 2026 · Source: fundamental data & SEC filings (annual and quarterly reports, 10-K/10-Q)

Note: pure fact-based analysis, not investment advice and not a solicitation to buy or sell. All figures without guarantee.

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