WallStSmart

Abbott Laboratories (ABT)vsAccuray Incorporated (ARAY)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Abbott Laboratories generates 10044% more annual revenue ($44.33B vs $436.97M). ABT leads profitability with a 14.7% profit margin vs -8.2%. ABT appears more attractively valued with a PEG of 1.52. ABT earns a higher WallStSmart Score of 51/100 (C-).

ABT

Buy

51

out of 100

Grade: C-

Growth: 5.3Profit: 6.5Value: 7.3Quality: 4.8
Piotroski: 3/9

ARAY

Hold

44

out of 100

Grade: D

Growth: 4.7Profit: 2.5Value: 4.0Quality: 3.5
Piotroski: 5/9Altman Z: -0.03
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ABTSignificantly Overvalued (-315.5%)

Margin of Safety

-315.5%

Fair Value

$25.23

Current Price

$104.83

$79.60 premium

UndervaluedFair: $25.23Overvalued

Intrinsic value data unavailable for ARAY.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ABT3 strengths · Avg: 8.3/10
Market CapQuality
$180.82B9/10

Large-cap with strong market position

Operating MarginProfitability
21.6%8/10

Strong operational efficiency at 21.6%

Free Cash FlowQuality
$2.63B8/10

Generating 2.6B in free cash flow

ARAY2 strengths · Avg: 9.0/10
Price/BookValuation
0.9x10/10

Reasonable price relative to book value

Revenue GrowthGrowth
16.8%8/10

16.8% revenue growth

Areas to Watch

ABT4 concerns · Avg: 3.8/10
PEG RatioValuation
1.524/10

Expensive relative to growth rate

P/E RatioValuation
28.1x4/10

Moderate valuation

Revenue GrowthGrowth
4.4%4/10

4.4% revenue growth

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

ARAY4 concerns · Avg: 2.5/10
Market CapQuality
$45.86M3/10

Smaller company, higher risk/reward

Operating MarginProfitability
3.7%3/10

Operating margin of 3.7%

PEG RatioValuation
29.492/10

Expensive relative to growth rate

Return on EquityProfitability
-70.3%2/10

ROE of -70.3% — below average capital efficiency

Comparative Analysis Report

WallStSmart Research

Bull Case : ABT

The strongest argument for ABT centers on Market Cap, Operating Margin, Free Cash Flow.

Bull Case : ARAY

The strongest argument for ARAY centers on Price/Book, Revenue Growth. Revenue growth of 16.8% demonstrates continued momentum.

Bear Case : ABT

The primary concerns for ABT are PEG Ratio, P/E Ratio, Revenue Growth.

Bear Case : ARAY

The primary concerns for ARAY are Market Cap, Operating Margin, PEG Ratio. Debt-to-equity of 3.83 is elevated, increasing financial risk.

Key Dynamics to Monitor

ABT profiles as a value stock while ARAY is a growth play — different risk/reward profiles.

ARAY carries more volatility with a beta of 1.20 — expect wider price swings.

ARAY is growing revenue faster at 16.8% — sustainability is the question.

ABT generates stronger free cash flow (2.6B), providing more financial flexibility.

Bottom Line

ABT scores higher overall (51/100 vs 44/100). Both earn "Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Abbott Laboratories

HEALTHCARE · MEDICAL DEVICES · USA

Abbott Laboratories is an American multinational medical devices and health care company with headquarters in Abbott Park, Illinois, United States. The company was founded by Chicago physician Wallace Calvin Abbott in 1888 to formulate known drugs; today, it sells medical devices, diagnostics, branded generic medicines and nutritional products. It split off its research-based pharmaceuticals business into AbbVie in 2013.

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Accuray Incorporated

HEALTHCARE · MEDICAL DEVICES · USA

Accuray Incorporated designs, develops and sells radiosurgery and radiation therapy systems for the treatment of tumors in the body in the Americas, Europe, the Middle East, India, Japan, Africa and the rest of the Asia Pacific region. The company is headquartered in Sunnyvale, California.

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