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Eastman Kodak Co (KODK) Fundamental Analysis & AI Grade 2026

KODK NYSE Photographic Equipment & Supplies NJ CIK: 0000031235
Updated This Month • Analysis: May 9, 2026 • SEC Data: 2026-03-31
Combined AI Grade
C
76% Confidence
AGREEMENT
D
88% Conf
C
64% Conf

📊 KODK Key Takeaways

Revenue: $265.0M
Net Margin: -6.0%
Free Cash Flow: $-36.0M
Current Ratio: 2.53x
Debt/Equity: 0.18x
EPS: $-0.21
AI Grade: D with 88% confidence
Eastman Kodak Co (KODK) receives a C fundamental grade with 76% confidence from our AI analysis based on SEC 10-K filings. With revenue of $265.0M, net profit margin of -6.0%, and return on equity (ROE) of -2.7%, Eastman Kodak Co demonstrates mixed fundamentals in the Industrial sector. Below is our complete KODK stock analysis for 2026.

Is Eastman Kodak Co (KODK) a Good Investment?

Claude

Eastman Kodak exhibits fundamental operational failure with negative profitability across all metrics (net margin -6.0%, operating margin -0.4%, ROE -2.7%, ROA -1.0%) and unsustainable cash burn of -$36M annually. Deteriorating earnings trend (-21.1% YoY net income decline) combined with inability to service debt from operations indicates the business is economically non-viable despite adequate near-term liquidity.

ChatGPT

Revenue growth is modest while operating income is breakeven and net losses persist, yielding negative ROE/ROA and zero interest coverage. Liquidity and leverage are solid, and reported free cash flow is strong, but the cash generation likely reflects working-capital/non-recurring effects rather than durable profitability. Until sustainable positive EBIT and interest coverage improve, the risk-reward on fundamentals skews negative.

Eastman Kodak Co Key Strengths (KODK)

Claude
  • + Strong liquidity with 2.53x current ratio and $299M cash reserves provides near-term solvency buffer
  • + Conservative leverage with 0.18x debt-to-equity ratio limits acute default risk and restructuring complications
  • + Modest 2.5% revenue growth demonstrates residual market demand in core business despite sector headwinds
ChatGPT
  • + Strong liquidity (3.14x current, 2.32x quick) and $337M cash
  • + Low leverage (0.34x D/E) with manageable $209M long-term debt
  • + Positive reported FCF with modest capex requirements

KODK Stock Risks: Eastman Kodak Co Investment Risks

Claude
  • ! Persistent unprofitability with negative net income (-$16M), operating income (-$1M), and negative margins indicating core business dysfunction
  • ! Negative free cash flow of -$36M annually unsustainable; current cash reserves deplete in 8+ years at this burn rate if losses continue
  • ! Structural industry decline from digital disruption combined with negative returns on all capital deployed and inability to cover interest from operations suggests limited turnaround viability
ChatGPT
  • ! Persistent net losses and zero operating margin with negative ROE/ROA
  • ! 0.0x interest coverage indicates inability to service interest from operations
  • ! Low-quality cash flow risk (working capital/one-offs) amid modest 2.5% revenue growth in a challenged industry

Key Metrics to Watch

Claude
  • * Operating cash flow trajectory - must inflect from -$30M toward positive generation to validate any recovery thesis
  • * Path to profitability - evidence of gross margin expansion or operating expense reduction needed to reach breakeven
  • * Cash runway and burn rate deceleration - critical to understand timeline before liquidity crisis if operational losses persist
ChatGPT
  • * Operating margin (EBIT) sustained above zero
  • * Operating cash flow excluding working capital changes

Eastman Kodak Co (KODK) Financial Metrics & Key Ratios

Revenue
$265.0M
Net Income
$-16.0M
EPS (Diluted)
$-0.21
Free Cash Flow
$-36.0M
Total Assets
$1.6B
Cash Position
$299.0M

💡 AI Analyst Insight

Strong liquidity with a 2.53x current ratio provides a solid financial cushion.

KODK Profit Margin, ROE & Profitability Analysis

Gross Margin 21.5%
Operating Margin -0.4%
Net Margin -6.0%
ROE -2.7%
ROA -1.0%
FCF Margin -13.6%

KODK vs Industrial Sector: How Eastman Kodak Co Compares

How Eastman Kodak Co compares to Industrial sector averages

Net Margin
KODK -6.0%
vs
Sector Avg 10.0%
KODK Sector
ROE
KODK -2.7%
vs
Sector Avg 15.0%
KODK Sector
Current Ratio
KODK 2.5x
vs
Sector Avg 1.8x
KODK Sector
Debt/Equity
KODK 0.2x
vs
Sector Avg 0.7x
KODK Sector

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

Is Eastman Kodak Co Stock Overvalued? KODK Valuation Analysis 2026

Based on fundamental analysis, Eastman Kodak Co has mixed fundamental signals relative to the Industrial sector in 2026.

Return on Equity
-2.7%
Sector avg: 15%
Net Profit Margin
-6.0%
Sector avg: 10%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.18x
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.

Eastman Kodak Co Balance Sheet: KODK Debt, Cash & Liquidity

Current Ratio
2.53x
Quick Ratio
1.71x
Debt/Equity
0.18x
Debt/Assets
56.8%
Interest Coverage
-0.17x
Long-term Debt
$108.0M

KODK Revenue & Earnings Growth: 5-Year Financial Trend

KODK 5-year financial data: Year 2021: Revenue $1.2B, Net Income $116.0M, EPS $2.23. Year 2022: Revenue $1.2B, Net Income -$541.0M, EPS $-9.77. Year 2023: Revenue $1.2B, Net Income $24.0M, EPS $0.27. Year 2024: Revenue $1.2B, Net Income $26.0M, EPS $0.16. Year 2025: Revenue $1.1B, Net Income $75.0M, EPS $0.67.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Eastman Kodak Co's revenue has declined by 10% over the 5-year period, indicating business contraction. The most recent EPS of $0.67 reflects profitable operations.

KODK 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
-13.6%
Free cash flow / Revenue

KODK Quarterly Earnings & Performance

Quarterly financial performance data for Eastman Kodak Co including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $247.0M -$7.0M $-0.12
Q3 2025 $261.0M -$7.0M $-0.08
Q2 2025 $263.0M -$7.0M $0.23
Q1 2025 $247.0M -$7.0M $-0.12
Q3 2024 $261.0M $2.0M $0.00
Q2 2024 $267.0M $26.0M $0.23
Q1 2024 $249.0M $32.0M $0.30
Q3 2023 $269.0M $2.0M $0.00

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

Eastman Kodak Co Dividends, Buybacks & Capital Allocation

Operating Cash Flow
-$30.0M
Cash generated from operations
Capital Expenditures
$6.0M
Investment in assets
Dividends Paid
$3.0M
Returned to shareholders

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

Access official SEC EDGAR filings for Eastman Kodak Co (CIK: 0000031235)

📋 Recent SEC Filings

Date Form Document Action
May 22, 2026 8-K kodk-20260520.htm View →
May 21, 2026 4 xslF345X06/form4.xml View →
May 21, 2026 4 xslF345X06/form4.xml View →
May 21, 2026 4 xslF345X06/form4.xml View →
May 21, 2026 4 xslF345X06/form4.xml View →

Frequently Asked Questions about KODK

What is the AI rating for KODK?

Eastman Kodak Co (KODK) has a Combined AI Grade of C from Claude (D) and ChatGPT (C) with 76% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are KODK's key strengths?

Claude: Strong liquidity with 2.53x current ratio and $299M cash reserves provides near-term solvency buffer. Conservative leverage with 0.18x debt-to-equity ratio limits acute default risk and restructuring complications. ChatGPT: Strong liquidity (3.14x current, 2.32x quick) and $337M cash. Low leverage (0.34x D/E) with manageable $209M long-term debt.

What are the risks of investing in KODK?

Claude: Persistent unprofitability with negative net income (-$16M), operating income (-$1M), and negative margins indicating core business dysfunction. Negative free cash flow of -$36M annually unsustainable; current cash reserves deplete in 8+ years at this burn rate if losses continue. ChatGPT: Persistent net losses and zero operating margin with negative ROE/ROA. 0.0x interest coverage indicates inability to service interest from operations.

What is KODK's revenue and growth?

Eastman Kodak Co reported revenue of $265.0M.

Does KODK pay dividends?

Eastman Kodak Co pays dividends, with $3.0M distributed to shareholders in the trailing twelve months.

Where can I find KODK SEC filings?

Official SEC filings for Eastman Kodak Co (CIK: 0000031235) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is KODK's EPS?

Eastman Kodak Co has a diluted EPS of $-0.21.

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 KODK's fundamental grade?

Based on our AI fundamental analysis in May 2026, Eastman Kodak Co has a C grade with 76% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is KODK stock overvalued or undervalued?

Valuation metrics for KODK: ROE of -2.7% (sector avg: 15%), net margin of -6.0% (sector avg: 10%). Compare these metrics with sector averages to assess valuation.

What is KODK's AI grade for 2026?

Our dual AI analysis gives Eastman Kodak 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 KODK's free cash flow?

Eastman Kodak Co's operating cash flow is $-30.0M, with capital expenditures of $6.0M. FCF margin is -13.6%.

How does KODK compare to other Industrial stocks?

Vs Industrial sector averages: Net margin -6.0% (avg: 10%), ROE -2.7% (avg: 15%), current ratio 2.53 (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 9, 2026 | Data as of: 2026-03-31 | Powered by Claude AI