WallStSmart

Abits Group Inc. (ABTS)vsBerkshire Hathaway Inc (BRK-B)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Berkshire Hathaway Inc generates 5029609% more annual revenue ($371.44B vs $7.38M). BRK-B leads profitability with a 18.0% profit margin vs -11.9%. BRK-B earns a higher WallStSmart Score of 54/100 (C-).

ABTS

Avoid

35

out of 100

Grade: F

Growth: 6.7Profit: 2.0Value: 5.0Quality: 3.8
Piotroski: 4/9Altman Z: -3.08

BRK-B

Buy

54

out of 100

Grade: C-

Growth: 3.3Profit: 7.5Value: 5.0Quality: 8.0
Piotroski: 3/9Altman Z: 2.60

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ABTS1 strengths · Avg: 10.0/10
Price/BookValuation
0.3x10/10

Reasonable price relative to book value

BRK-B6 strengths · Avg: 9.2/10
Market CapQuality
$1.03T10/10

Mega-cap, among the largest globally

Price/BookValuation
0.0x10/10

Reasonable price relative to book value

Operating MarginProfitability
33.0%10/10

Strong operational efficiency at 33.0%

Debt/EquityHealth
0.199/10

Conservative balance sheet, low leverage

P/E RatioValuation
15.3x8/10

Attractively priced relative to earnings

Free Cash FlowQuality
$4.99B8/10

Generating 5.0B in free cash flow

Areas to Watch

ABTS4 concerns · Avg: 2.8/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$3.51M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-8.7%2/10

ROE of -8.7% — below average capital efficiency

Altman Z-ScoreHealth
-3.082/10

Distress zone — elevated risk

BRK-B4 concerns · Avg: 2.3/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

PEG RatioValuation
10.062/10

Expensive relative to growth rate

Revenue GrowthGrowth
-0.7%2/10

Revenue declined 0.7%

EPS GrowthGrowth
-2.5%2/10

Earnings declined 2.5%

Comparative Analysis Report

WallStSmart Research

Bull Case : ABTS

The strongest argument for ABTS centers on Price/Book.

Bull Case : BRK-B

The strongest argument for BRK-B centers on Market Cap, Price/Book, Operating Margin. Profitability is solid with margins at 18.0% and operating margin at 33.0%.

Bear Case : ABTS

The primary concerns for ABTS are EPS Growth, Market Cap, Return on Equity.

Bear Case : BRK-B

The primary concerns for BRK-B are Piotroski F-Score, PEG Ratio, Revenue Growth.

Key Dynamics to Monitor

ABTS profiles as a turnaround stock while BRK-B is a declining play — different risk/reward profiles.

ABTS carries more volatility with a beta of 2.82 — expect wider price swings.

ABTS is growing revenue faster at 6.0% — sustainability is the question.

Monitor CAPITAL MARKETS industry trends, competitive dynamics, and regulatory changes.

Bottom Line

BRK-B scores higher overall (54/100 vs 35/100), backed by strong 18.0% margins. Both earn "Buy" and "Avoid" ratings respectively — the choice depends on your investment horizon and risk tolerance.

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

Abits Group Inc.

FINANCIAL SERVICES · CAPITAL MARKETS · China

Abits Group Inc. provides bitcoin mining and related services in the United States. The company is headquartered in Beijing, the People's Republic of China.

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Berkshire Hathaway Inc

FINANCIAL SERVICES · INSURANCE - DIVERSIFIED · USA

Berkshire Hathaway Inc. is an American multinational conglomerate holding company headquartered in Omaha, Nebraska, United States. The company wholly owns GEICO, Duracell, Dairy Queen, BNSF, Lubrizol, Fruit of the Loom, Helzberg Diamonds, Long & Foster, FlightSafety International, Pampered Chef, Forest River, and NetJets, and also owns 38.6% of Pilot Flying J; and significant minority holdings in public companies Kraft Heinz Company (26.7%), American Express (18.8%), The Coca-Cola Company (9.32%), Bank of America (11.9%), and Apple (6.3%).

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