WallStSmart

Artesian Resources Corporation (ARTNA)vsCompanhia de Saneamento Basico do Estado de Sao Paulo SABESP ADR (SBS)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Companhia de Saneamento Basico do Estado de Sao Paulo SABESP ADR generates 34853% more annual revenue ($40.88B vs $116.94M). ARTNA leads profitability with a 20.2% profit margin vs 19.7%. SBS appears more attractively valued with a PEG of 0.47. SBS earns a higher WallStSmart Score of 69/100 (B-).

ARTNA

Buy

58

out of 100

Grade: C

Growth: 4.7Profit: 7.0Value: 5.3Quality: 4.0
Piotroski: 3/9Altman Z: 0.67

SBS

Strong Buy

69

out of 100

Grade: B-

Growth: 5.3Profit: 8.0Value: 8.3Quality: 4.5
Piotroski: 2/9Altman Z: 1.54
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ARTNAUndervalued (+8.4%)

Margin of Safety

+8.4%

Fair Value

$36.13

Current Price

$35.85

$0.28 discount

UndervaluedFair: $36.13Overvalued

Intrinsic value data unavailable for SBS.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ARTNA4 strengths · Avg: 9.3/10
Price/BookValuation
1.4x10/10

Reasonable price relative to book value

Operating MarginProfitability
35.5%10/10

Strong operational efficiency at 35.5%

Profit MarginProfitability
20.2%9/10

Keeps 20 of every $100 in revenue as profit

P/E RatioValuation
15.7x8/10

Attractively priced relative to earnings

SBS4 strengths · Avg: 9.5/10
PEG RatioValuation
0.4710/10

Growing faster than its price suggests

P/E RatioValuation
11.0x10/10

Attractively priced relative to earnings

Operating MarginProfitability
31.5%10/10

Strong operational efficiency at 31.5%

Price/BookValuation
2.1x8/10

Reasonable price relative to book value

Areas to Watch

ARTNA4 concerns · Avg: 3.0/10
EPS GrowthGrowth
4.4%4/10

4.4% earnings growth

Market CapQuality
$370.23M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

PEG RatioValuation
3.542/10

Expensive relative to growth rate

SBS4 concerns · Avg: 3.0/10
Altman Z-ScoreHealth
1.544/10

Distress zone — elevated risk

Debt/EquityHealth
1.143/10

Elevated debt levels

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

EPS GrowthGrowth
-33.9%2/10

Earnings declined 33.9%

Comparative Analysis Report

WallStSmart Research

Bull Case : ARTNA

The strongest argument for ARTNA centers on Price/Book, Operating Margin, Profit Margin. Profitability is solid with margins at 20.2% and operating margin at 35.5%.

Bull Case : SBS

The strongest argument for SBS centers on PEG Ratio, P/E Ratio, Operating Margin. Profitability is solid with margins at 19.7% and operating margin at 31.5%. Revenue growth of 13.9% demonstrates continued momentum.

Bear Case : ARTNA

The primary concerns for ARTNA are EPS Growth, Market Cap, Piotroski F-Score.

Bear Case : SBS

The primary concerns for SBS are Altman Z-Score, Debt/Equity, Piotroski F-Score.

Key Dynamics to Monitor

ARTNA carries more volatility with a beta of 0.32 — expect wider price swings.

SBS is growing revenue faster at 13.9% — sustainability is the question.

ARTNA generates stronger free cash flow (-3M), providing more financial flexibility.

Monitor UTILITIES - REGULATED WATER industry trends, competitive dynamics, and regulatory changes.

Bottom Line

SBS scores higher overall (69/100 vs 58/100), backed by strong 19.7% margins and 13.9% 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.

Artesian Resources Corporation

UTILITIES · UTILITIES - REGULATED WATER · USA

Artesian Resources Corporation provides water, wastewater, and other services in Delaware, Maryland, and Pennsylvania. The company is headquartered in Newark, Delaware.

Companhia de Saneamento Basico do Estado de Sao Paulo SABESP ADR

UTILITIES · UTILITIES - REGULATED WATER · USA

Companhia de Saneamento Basico do Estado de So Paulo - SABESP provides water and sewerage services to residential, commercial, industrial and government clients. The company is headquartered in So Paulo, Brazil.

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