WallStSmart

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

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Amazon.com Inc generates 6845% more annual revenue ($742.78B vs $10.70B). ATAT leads profitability with a 17.2% profit margin vs 12.2%. ATAT trades at a lower P/E of 17.4x. ATAT earns a higher WallStSmart Score of 74/100 (B).

AMZN

Buy

65

out of 100

Grade: C+

Growth: 8.7Profit: 6.5Value: 3.3Quality: 6.0
Piotroski: 3/9Altman Z: 2.33

ATAT

Strong Buy

74

out of 100

Grade: B

Growth: 10.0Profit: 9.0Value: 7.7Quality: 8.0
Piotroski: 5/9Altman Z: 3.11
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

AMZNSignificantly Overvalued (-59.5%)

Margin of Safety

-59.5%

Fair Value

$153.20

Current Price

$246.03

$92.83 premium

UndervaluedFair: $153.20Overvalued
ATATUndervalued (+40.4%)

Margin of Safety

+40.4%

Fair Value

$65.84

Current Price

$31.81

$34.03 discount

UndervaluedFair: $65.84Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AMZN4 strengths · Avg: 9.3/10
Market CapQuality
$2.65T10/10

Mega-cap, among the largest globally

EPS GrowthGrowth
74.8%10/10

Earnings expanding 74.8% YoY

Return on EquityProfitability
20.6%9/10

Every $100 of equity generates 21 in profit

Revenue GrowthGrowth
16.6%8/10

16.6% revenue growth

ATAT6 strengths · Avg: 9.3/10
Return on EquityProfitability
50.1%10/10

Every $100 of equity generates 50 in profit

Revenue GrowthGrowth
47.5%10/10

Revenue surging 47.5% year-over-year

EPS GrowthGrowth
91.4%10/10

Earnings expanding 91.4% YoY

Altman Z-ScoreHealth
3.1110/10

Safe zone — low bankruptcy risk

P/E RatioValuation
17.4x8/10

Attractively priced relative to earnings

Operating MarginProfitability
23.6%8/10

Strong operational efficiency at 23.6%

Areas to Watch

AMZN4 concerns · Avg: 3.3/10
PEG RatioValuation
1.834/10

Expensive relative to growth rate

P/E RatioValuation
31.7x4/10

Premium valuation, high expectations priced in

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Free Cash FlowQuality
$-18.17B2/10

Negative free cash flow — burning cash

ATAT1 concerns · Avg: 4.0/10
Price/BookValuation
8.0x4/10

Trading at 8.0x book value

Comparative Analysis Report

WallStSmart Research

Bull Case : AMZN

The strongest argument for AMZN centers on Market Cap, EPS Growth, Return on Equity. Revenue growth of 16.6% demonstrates continued momentum.

Bull Case : ATAT

The strongest argument for ATAT centers on Return on Equity, Revenue Growth, EPS Growth. Profitability is solid with margins at 17.2% and operating margin at 23.6%. Revenue growth of 47.5% demonstrates continued momentum.

Bear Case : AMZN

The primary concerns for AMZN are PEG Ratio, P/E Ratio, Piotroski F-Score.

Bear Case : ATAT

The primary concerns for ATAT are Price/Book.

Key Dynamics to Monitor

AMZN carries more volatility with a beta of 1.44 — expect wider price swings.

ATAT is growing revenue faster at 47.5% — sustainability is the question.

ATAT generates stronger free cash flow (287M), providing more financial flexibility.

Monitor INTERNET RETAIL industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ATAT scores higher overall (74/100 vs 65/100), backed by strong 17.2% margins and 47.5% 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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