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 7223% more annual revenue ($716.92B vs $9.79B). ATAT leads profitability with a 16.6% profit margin vs 10.8%. ATAT trades at a lower P/E of 22.3x. ATAT earns a higher WallStSmart Score of 74/100 (B).

AMZN

Buy

59

out of 100

Grade: C

Growth: 6.7Profit: 6.5Value: 3.3Quality: 6.0
Piotroski: 3/9Altman Z: 2.33

ATAT

Strong Buy

74

out of 100

Grade: B

Growth: 10.0Profit: 9.5Value: 7.0Quality: 8.5
Piotroski: 6/9Altman Z: 3.11
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

AMZNSignificantly Overvalued (-66.2%)

Margin of Safety

-66.2%

Fair Value

$159.49

Current Price

$265.06

$105.57 premium

UndervaluedFair: $159.49Overvalued
ATATUndervalued (+68.3%)

Margin of Safety

+68.3%

Fair Value

$123.70

Current Price

$37.86

$85.84 discount

UndervaluedFair: $123.70Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AMZN3 strengths · Avg: 9.7/10
Market CapQuality
$2.85T10/10

Mega-cap, among the largest globally

Free Cash FlowQuality
$14.94B10/10

Generating 14.9B in free cash flow

Return on EquityProfitability
22.3%9/10

Every $100 of equity generates 22 in profit

ATAT5 strengths · Avg: 9.2/10
Return on EquityProfitability
49.7%10/10

Every $100 of equity generates 50 in profit

Revenue GrowthGrowth
33.8%10/10

Revenue surging 33.8% year-over-year

Altman Z-ScoreHealth
3.1110/10

Safe zone — low bankruptcy risk

Operating MarginProfitability
27.2%8/10

Strong operational efficiency at 27.2%

EPS GrowthGrowth
45.5%8/10

Earnings expanding 45.5% YoY

Areas to Watch

AMZN3 concerns · Avg: 3.7/10
PEG RatioValuation
1.904/10

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

ATAT1 concerns · Avg: 4.0/10
Price/BookValuation
9.9x4/10

Trading at 9.9x book value

Comparative Analysis Report

WallStSmart Research

Bull Case : AMZN

The strongest argument for AMZN centers on Market Cap, Free Cash Flow, Return on Equity. Revenue growth of 13.6% 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 16.6% and operating margin at 27.2%. Revenue growth of 33.8% 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 profiles as a value stock while ATAT is a growth play — different risk/reward profiles.

AMZN carries more volatility with a beta of 1.38 — expect wider price swings.

ATAT is growing revenue faster at 33.8% — sustainability is the question.

AMZN generates stronger free cash flow (14.9B), providing more financial flexibility.

Bottom Line

ATAT scores higher overall (74/100 vs 59/100), backed by strong 16.6% margins and 33.8% 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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