EML EASTERN CO

Nasdaq Cutlery, Handtools & General Hardware CT CIK: 0000031107
AI RATING
SELL
75% Confidence

Investment Thesis

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.

Strengths

  • + 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

Risks

  • ! 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

Key Metrics to Watch

Financial Metrics

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

Profitability Ratios

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

Balance Sheet & 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
Disclaimer: This analysis is generated by AI 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 before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: 2026-05-13T06:54:22.019644 | Data as of: 2026-04-04 | Powered by Claude AI