WallStSmart

Amazon.com Inc (AMZN)vsAtour Lifestyle Holdings Limited American Depositary Shares (ATAT)

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Smart Verdict

WallStSmart Research — data-driven comparison

Amazon.com Inc generates 6706% more annual revenue ($797.46B vs $11.72B). AMZN leads profitability with a 16.9% profit margin vs 16.8%. ATAT trades at a lower P/E of 16.1x. ATAT earns a higher WallStSmart Score of 74/100 (B).

AMZN

Buy

62

out of 100

Grade: C+

Growth: 5.3Profit: 7.0Value: 4.7Quality: 5.5
Piotroski: 3/9Altman Z: 2.33

ATAT

Strong Buy

74

out of 100

Grade: B

Growth: 10.0Profit: 9.0Value: 7.7Quality: 7.5
Piotroski: 5/9Altman Z: 3.11
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

AMZNSignificantly Overvalued (-55.5%)

Margin of Safety

-55.5%

Fair Value

$166.78

Current Price

$259.30

$92.52 premium

UndervaluedFair: $166.78Overvalued
ATATUndervalued (+39.9%)

Margin of Safety

+39.9%

Fair Value

$65.32

Current Price

$35.91

$29.41 discount

UndervaluedFair: $65.32Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AMZN2 strengths · Avg: 9.5/10
Market CapQuality
$2.60T10/10

Mega-cap, among the largest globally

Return on EquityProfitability
22.0%9/10

Every $100 of equity generates 22 in profit

ATAT6 strengths · Avg: 9.0/10
Return on EquityProfitability
50.1%10/10

Every $100 of equity generates 50 in profit

Revenue GrowthGrowth
41.4%10/10

Revenue surging 41.4% year-over-year

Altman Z-ScoreHealth
3.1110/10

Safe zone — low bankruptcy risk

P/E RatioValuation
16.1x8/10

Attractively priced relative to earnings

Operating MarginProfitability
22.2%8/10

Strong operational efficiency at 22.2%

EPS GrowthGrowth
31.7%8/10

Earnings expanding 31.7% YoY

Areas to Watch

AMZN3 concerns · Avg: 2.3/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

EPS GrowthGrowth
-3.1%2/10

Earnings declined 3.1%

Free Cash FlowQuality
$-34.84B2/10

Negative free cash flow — burning cash

ATAT1 concerns · Avg: 4.0/10
Price/BookValuation
9.6x4/10

Trading at 9.6x book value

Comparative Analysis Report

WallStSmart Research

Bull Case : AMZN

The strongest argument for AMZN centers on Market Cap, Return on Equity. Profitability is solid with margins at 16.9% and operating margin at 13.9%. Revenue growth of 12.1% demonstrates continued momentum.

Bull Case : ATAT

The strongest argument for ATAT centers on Return on Equity, Revenue Growth, Altman Z-Score. Profitability is solid with margins at 16.8% and operating margin at 22.2%. Revenue growth of 41.4% demonstrates continued momentum.

Bear Case : AMZN

The primary concerns for AMZN are Piotroski F-Score, EPS Growth, Free Cash Flow.

Bear Case : ATAT

The primary concerns for ATAT are Price/Book.

Key Dynamics to Monitor

AMZN profiles as a mature stock while ATAT is a growth play — different risk/reward profiles.

AMZN carries more volatility with a beta of 1.46 — expect wider price swings.

ATAT is growing revenue faster at 41.4% — sustainability is the question.

ATAT generates stronger free cash flow (823M), providing more financial flexibility.

Bottom Line

ATAT scores higher overall (74/100 vs 62/100), backed by strong 16.8% margins and 41.4% revenue growth. 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.

Amazon.com Inc

CONSUMER CYCLICAL · INTERNET RETAIL · USA

Amazon.com, Inc. is an American multinational technology company which focuses on e-commerce, cloud computing, digital streaming, and artificial intelligence. It is one of the Big Five companies in the U.S. information technology industry, along with Google, Apple, Microsoft, and Facebook. The company has been referred to as one of the most influential economic and cultural forces in the world, as well as the world's most valuable brand.

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Atour Lifestyle Holdings Limited American Depositary Shares

CONSUMER CYCLICAL · LODGING · USA

Atour Lifestyle Holdings Limited, operates a chain of hotels in China. The company is headquartered in Shanghai, China.

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