WallStSmart

American Tower Corp (AMT)vsSimon Property Group Inc (SPG)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

American Tower Corp generates 63% more annual revenue ($10.82B vs $6.65B). SPG leads profitability with a 70.6% profit margin vs 26.8%. AMT appears more attractively valued with a PEG of 1.71. AMT earns a higher WallStSmart Score of 72/100 (B).

AMT

Strong Buy

72

out of 100

Grade: B

Growth: 6.7Profit: 9.0Value: 5.3Quality: 3.0
Piotroski: 4/9Altman Z: 0.36

SPG

Buy

63

out of 100

Grade: C+

Growth: 7.3Profit: 9.0Value: 4.0Quality: 3.0
Piotroski: 4/9Altman Z: 0.36
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

AMTUndervalued (+6.6%)

Margin of Safety

+6.6%

Fair Value

$193.16

Current Price

$179.26

$13.90 discount

UndervaluedFair: $193.16Overvalued
SPGSignificantly Overvalued (-26.8%)

Margin of Safety

-26.8%

Fair Value

$153.57

Current Price

$235.61

$82.04 premium

UndervaluedFair: $153.57Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AMT5 strengths · Avg: 9.6/10
Return on EquityProfitability
78.8%10/10

Every $100 of equity generates 79 in profit

Operating MarginProfitability
45.9%10/10

Strong operational efficiency at 45.9%

EPS GrowthGrowth
76.9%10/10

Earnings expanding 76.9% YoY

Market CapQuality
$77.37B9/10

Large-cap with strong market position

Profit MarginProfitability
26.8%9/10

Keeps 27 of every $100 in revenue as profit

SPG6 strengths · Avg: 9.2/10
Return on EquityProfitability
96.3%10/10

Every $100 of equity generates 96 in profit

Profit MarginProfitability
70.6%10/10

Keeps 71 of every $100 in revenue as profit

Operating MarginProfitability
43.4%10/10

Strong operational efficiency at 43.4%

Market CapQuality
$85.96B9/10

Large-cap with strong market position

P/E RatioValuation
15.8x8/10

Attractively priced relative to earnings

Revenue GrowthGrowth
19.3%8/10

19.3% revenue growth

Areas to Watch

AMT4 concerns · Avg: 3.0/10
PEG RatioValuation
1.714/10

Expensive relative to growth rate

P/E RatioValuation
26.4x4/10

Moderate valuation

Price/BookValuation
23.7x2/10

Trading at 23.7x book value

Altman Z-ScoreHealth
0.362/10

Distress zone — elevated risk

SPG4 concerns · Avg: 2.3/10
Price/BookValuation
15.9x4/10

Trading at 15.9x book value

PEG RatioValuation
8.742/10

Expensive relative to growth rate

Altman Z-ScoreHealth
0.362/10

Distress zone — elevated risk

Debt/EquityHealth
5.961/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : AMT

The strongest argument for AMT centers on Return on Equity, Operating Margin, EPS Growth. Profitability is solid with margins at 26.8% and operating margin at 45.9%.

Bull Case : SPG

The strongest argument for SPG centers on Return on Equity, Profit Margin, Operating Margin. Profitability is solid with margins at 70.6% and operating margin at 43.4%. Revenue growth of 19.3% demonstrates continued momentum.

Bear Case : AMT

The primary concerns for AMT are PEG Ratio, P/E Ratio, Price/Book. Debt-to-equity of 12.36 is elevated, increasing financial risk.

Bear Case : SPG

The primary concerns for SPG are Price/Book, PEG Ratio, Altman Z-Score. Debt-to-equity of 5.96 is elevated, increasing financial risk.

Key Dynamics to Monitor

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

SPG carries more volatility with a beta of 1.33 — expect wider price swings.

SPG is growing revenue faster at 19.3% — sustainability is the question.

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

Bottom Line

AMT scores higher overall (72/100 vs 63/100), backed by strong 26.8% margins. Both earn "Strong Buy" and "Buy" 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.

Simon Property Group Inc

REAL ESTATE · REIT - RETAIL · USA

Simon Property Group, Inc. is a real estate investment trust that invests in shopping malls, outlet centers, and community/lifestyle centers. It is the largest owner of shopping malls in the United States and is headquartered in Indianapolis, Indiana.

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