WallStSmart

Acme United Corporation (ACU)vsEstee Lauder Companies Inc (EL)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Estee Lauder Companies Inc generates 7012% more annual revenue ($15.05B vs $211.60M). ACU leads profitability with a 4.6% profit margin vs 1.2%. ACU appears more attractively valued with a PEG of 1.54. ACU earns a higher WallStSmart Score of 55/100 (C-).

ACU

Buy

55

out of 100

Grade: C-

Growth: 6.0Profit: 5.5Value: 4.0Quality: 8.5
Piotroski: 5/9Altman Z: 3.97

EL

Hold

37

out of 100

Grade: F

Growth: 3.3Profit: 5.0Value: 4.7Quality: 4.3
Piotroski: 5/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ACUSignificantly Overvalued (-30.0%)

Margin of Safety

-30.0%

Fair Value

$33.68

Current Price

$60.72

$27.04 premium

UndervaluedFair: $33.68Overvalued
ELUndervalued (+29.8%)

Margin of Safety

+29.8%

Fair Value

$150.16

Current Price

$97.12

$53.04 discount

UndervaluedFair: $150.16Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ACU3 strengths · Avg: 8.7/10
Altman Z-ScoreHealth
3.9710/10

Safe zone — low bankruptcy risk

Price/BookValuation
1.9x8/10

Reasonable price relative to book value

Revenue GrowthGrowth
16.1%8/10

16.1% revenue growth

EL0 strengths · Avg: 0/10

No standout strengths identified

Areas to Watch

ACU4 concerns · Avg: 3.5/10
PEG RatioValuation
1.544/10

Expensive relative to growth rate

P/E RatioValuation
25.8x4/10

Moderate valuation

Market CapQuality
$235.21M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
4.6%3/10

4.6% margin — thin

EL4 concerns · Avg: 3.5/10
PEG RatioValuation
2.124/10

Expensive relative to growth rate

Price/BookValuation
9.2x4/10

Trading at 9.2x book value

Return on EquityProfitability
4.8%3/10

ROE of 4.8% — below average capital efficiency

Profit MarginProfitability
1.2%3/10

1.2% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : ACU

The strongest argument for ACU centers on Altman Z-Score, Price/Book, Revenue Growth. Revenue growth of 16.1% demonstrates continued momentum.

Bull Case : EL

EL has a balanced fundamental profile.

Bear Case : ACU

The primary concerns for ACU are PEG Ratio, P/E Ratio, Market Cap. Thin 4.6% margins leave little buffer for downturns.

Bear Case : EL

The primary concerns for EL are PEG Ratio, Price/Book, Return on Equity. A P/E of 203.4x leaves little room for execution misses. Debt-to-equity of 2.43 is elevated, increasing financial risk.

Key Dynamics to Monitor

ACU profiles as a growth stock while EL is a value play — different risk/reward profiles.

EL carries more volatility with a beta of 1.27 — expect wider price swings.

ACU is growing revenue faster at 16.1% — sustainability is the question.

EL generates stronger free cash flow (425M), providing more financial flexibility.

Bottom Line

ACU scores higher overall (55/100 vs 37/100) and 16.1% revenue growth. EL offers better value entry with a 29.8% margin of safety. 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.

Acme United Corporation

CONSUMER DEFENSIVE · HOUSEHOLD & PERSONAL PRODUCTS · USA

Acme United Corporation supplies cutting, measuring, first aid, sharpening and safety products for the school, home, office, hardware, sporting goods and industrial markets in the United States, Canada, Europe and Asia. The company is headquartered in Shelton, Connecticut.

Estee Lauder Companies Inc

CONSUMER DEFENSIVE · HOUSEHOLD & PERSONAL PRODUCTS · USA

The Estee Lauder Companies Inc. is an American multinational manufacturer and marketer of prestige skincare, makeup, fragrance and hair care products, based in Midtown Manhattan, New York City. The company owns a diverse portfolio of brands, distributed internationally through both digital commerce and retail channels.

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