Head to Head Review: Eastman Kodak (NYSE:KODK) and China Sun Group High-Tech (OTCMKTS:CSGH)

Eastman Kodak (NYSE:KODK) and China Sun Group High-Tech (OTCMKTS:CSGH) are both computer and technology companies, but which is the better investment? We will contrast the two companies based on the strength of their institutional ownership, valuation, earnings, analyst recommendations, profitability, risk and dividends.

Valuation and Earnings

This table compares Eastman Kodak and China Sun Group High-Tech”s top-line revenue, earnings per share (EPS) and valuation.

	Gross Revenue	Price/Sales Ratio	Net Income	Earnings Per Share	Price/Earnings Ratio
Eastman Kodak	$1.07 billion	0.87	-$128.00 million	($1.88)	-5.07
China Sun Group High-Tech	N/A	N/A	N/A	N/A	N/A

China Sun Group High-Tech has lower revenue, but higher earnings than Eastman Kodak.

Insider & Institutional Ownership

33.7% of Eastman Kodak shares are held by institutional investors. 21.3% of Eastman Kodak shares are held by insiders. Strong institutional ownership is an indication that endowments, hedge funds and large money managers believe a company will outperform the market over the long term.

Profitability

This table compares Eastman Kodak and China Sun Group High-Tech’s net margins, return on equity and return on assets.

	Net Margins	Return on Equity	Return on Assets
Eastman Kodak	-12.60%	-21.13%	-7.37%
China Sun Group High-Tech	N/A	N/A	N/A

Analyst Recommendations

This is a summary of current ratings and recommmendations for Eastman Kodak and China Sun Group High-Tech, as provided by MarketBeat.com.

	Sell Ratings	Hold Ratings	Buy Ratings	Strong Buy Ratings	Rating Score
Eastman Kodak	0	1	0	0	2.00
China Sun Group High-Tech	0	0	0	0	0.00

Given China Sun Group High-Tech’s higher probable upside, analysts clearly believe China Sun Group High-Tech is more favorable than Eastman Kodak.

About Eastman Kodak

Eastman Kodak Company engages in the provision of hardware, software, consumables, and services to customers in the commercial print, packaging, publishing, manufacturing, and entertainment markets worldwide. The company operates through three segments: Print, Advanced Materials and Chemicals, and Brand. The Print segment provides digital offset plate offerings and computer-to-plate imaging solutions; press systems and components under the PROSPER brand name, as well as print inks and primers under the KODAK OPTIMAX, KODACHROME, and KODAK EKTACOLOR brand names; and PRINERGY, a workflow production software, which is used by customers to manage digital and conventional print content from file creation to output. This segment offers its products to commercial industries, including commercial print, direct mail, book publishing, newspapers and magazines, décor, and packaging/labels. The Advanced Materials and Chemicals segment engages in industrial film and chemicals, motion picture, advanced materials and functional printing, and IP licensing and analytical activities. This segment also comprises the Kodak Research Laboratories, which conducts research, develops new product or new business opportunities, and files patent applications for its inventions and innovations, as well as manages licensing of its intellectual property to third parties. The Brand segment engages in the licensing of Kodak brand to third parties. The company is also involved in the operation of Eastman Business Park, a technology center and industrial complex. It sells its products and services through direct sales, third party resellers, dealers, channel partners, and distributors. The company was founded in 1880 and is headquartered in Rochester, New York.

About China Sun Group High-Tech

China Sun Group High-Tech Co., through its subsidiary, Dalian Xinyang High-Tech Development Co. Ltd., engages in the production and sale of cobaltosic oxide and lithium cobalt oxide used in lithium ion rechargeable batteries in the People’s Republic of China and internationally. It provides battery level cobaltosic oxide, a cathode material used in the manufacturing of lithium cobalt oxide; and lithium iron phosphate, a cathode material used in lithium iron phosphate batteries. The company also offers ternary cathode material, which is applied as the main cathodes of small-sized communication and power instruments, such as portable power tools, electronic apparatus, laptops, and video cameras, as well as electric autos and bicycles. It serves lithium ion battery manufacturers, end product users, and lithium series product manufacturers. The company was formerly known as Capital Resource Funding, Inc. and changed its name to China Sun Group High-Tech Co. in August 2007. China Sun Group High-Tech Co. was founded in 2004 and is headquartered in Dalian, the People’s Republic of China.