WallStSmart

American Tower Corp (AMT)vsNew England Realty Associates LP (NEN)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

American Tower Corp generates 11832% more annual revenue ($10.82B vs $90.67M). AMT leads profitability with a 26.8% profit margin vs 6.7%. AMT trades at a lower P/E of 29.5x. AMT earns a higher WallStSmart Score of 72/100 (B).

AMT

Strong Buy

72

out of 100

Grade: B

Growth: 6.7Profit: 9.0Value: 6.0Quality: 3.8
Piotroski: 4/9Altman Z: 0.33

NEN

Avoid

33

out of 100

Grade: F

Growth: 6.0Profit: 5.5Value: 6.3Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

AMTUndervalued (+17.6%)

Margin of Safety

+17.6%

Fair Value

$219.10

Current Price

$182.71

$36.39 discount

UndervaluedFair: $219.10Overvalued
NENUndervalued (+70.5%)

Margin of Safety

+70.5%

Fair Value

$220.43

Current Price

$61.99

$158.44 discount

UndervaluedFair: $220.43Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AMT5 strengths · Avg: 9.4/10
Operating MarginProfitability
45.3%10/10

Strong operational efficiency at 45.3%

EPS GrowthGrowth
76.9%10/10

Earnings expanding 76.9% YoY

Market CapQuality
$85.12B9/10

Large-cap with strong market position

Return on EquityProfitability
29.9%9/10

Every $100 of equity generates 30 in profit

Profit MarginProfitability
26.8%9/10

Keeps 27 of every $100 in revenue as profit

NEN1 strengths · Avg: 8.0/10
Revenue GrowthGrowth
15.9%8/10

15.9% revenue growth

Areas to Watch

AMT4 concerns · Avg: 3.0/10
PEG RatioValuation
1.974/10

Expensive relative to growth rate

P/E RatioValuation
29.5x4/10

Moderate valuation

Price/BookValuation
24.2x2/10

Trading at 24.2x book value

Altman Z-ScoreHealth
0.332/10

Distress zone — elevated risk

NEN4 concerns · Avg: 3.5/10
P/E RatioValuation
34.5x4/10

Premium valuation, high expectations priced in

EPS GrowthGrowth
2.4%4/10

2.4% earnings growth

Market CapQuality
$205.73M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
0.0%3/10

ROE of 0.0% — below average capital efficiency

Comparative Analysis Report

WallStSmart Research

Bull Case : AMT

The strongest argument for AMT centers on Operating Margin, EPS Growth, Market Cap. Profitability is solid with margins at 26.8% and operating margin at 45.3%.

Bull Case : NEN

The strongest argument for NEN centers on Revenue Growth. Revenue growth of 15.9% demonstrates continued momentum.

Bear Case : AMT

The primary concerns for AMT are PEG Ratio, P/E Ratio, Price/Book.

Bear Case : NEN

The primary concerns for NEN are P/E Ratio, EPS Growth, Market Cap.

Key Dynamics to Monitor

AMT profiles as a mature stock while NEN is a growth play — different risk/reward profiles.

AMT carries more volatility with a beta of 0.93 — expect wider price swings.

NEN is growing revenue faster at 15.9% — sustainability is the question.

AMT generates stronger free cash flow (951M), providing more financial flexibility.

Bottom Line

AMT scores higher overall (72/100 vs 33/100), backed by strong 26.8% margins. NEN offers better value entry with a 70.5% margin of safety. Both earn "Strong 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.

American Tower Corp

REAL ESTATE · REIT - SPECIALTY · USA

American Tower Corporation (also referred to as American Tower or ATC) is an American real estate investment trust and an owner and operator of wireless and broadcast communications infrastructure in several countries worldwide and is headquartered in Boston, Massachusetts.

New England Realty Associates LP

REAL ESTATE · REAL ESTATE SERVICES · USA

New England Realty Associates Limited Partnership is dedicated to acquiring, developing, holding for investment, operating and selling real estate in the United States. The company is headquartered in Allston, Massachusetts.

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