Are these the same?

AT&T

MOV $23133,%ebx
MOV $12733,%eax
MOV $27798,%ecx
CMP %eax,%ebx
JL L1
JMP L2
L1:
IMUL %eax,%ebx
ADD %eax,%ebx
MOV %ebx,%eax
SUB %ecx,%eax
JMP L3
L2:
IMUL %eax,%ebx
SUB %eax,%ebx
MOV %ebx,%eax
ADD %ecx,%eax
L3:
NOP

Intel

MOV  ebx,23133
MOV  eax,12733
MOV  ecx,27798
CMP  ebx,eax
JL L1
JMP L2
L1:
IMUL ebx,eax
ADD  ebx,eax
MOV  eax,ebx
SUB  eax,ecx
JMP L3
L2:
IMUL ebx,eax
SUB  ebx,eax
MOV  eax,ebx
ADD  eax,ecx
L3:
NOP