WallStSmart

AlphaTime Acquisition Corp Ordinary Shares (ATMC)vsBerkshire Hathaway Inc (BRK-A)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

BRK-A leads profitability with a 19.3% profit margin vs 0.0%. BRK-A trades at a lower P/E of 14.0x. BRK-A earns a higher WallStSmart Score of 61/100 (C+).

ATMC

Avoid

22

out of 100

Grade: F

Growth: 3.7Profit: 4.0Value: 4.0Quality: 4.5
Piotroski: 3/9Altman Z: -0.13

BRK-A

Buy

61

out of 100

Grade: C+

Growth: 6.7Profit: 6.5Value: 5.0Quality: 7.0
Piotroski: 4/9Altman Z: 2.59

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ATMC1 strengths · Avg: 9.0/10
Debt/EquityHealth
0.139/10

Conservative balance sheet, low leverage

BRK-A6 strengths · Avg: 9.2/10
Market CapQuality
$1.02T10/10

Mega-cap, among the largest globally

Price/BookValuation
1.5x10/10

Reasonable price relative to book value

EPS GrowthGrowth
119.6%10/10

Earnings expanding 119.6% YoY

Debt/EquityHealth
0.189/10

Conservative balance sheet, low leverage

P/E RatioValuation
14.0x8/10

Attractively priced relative to earnings

Free Cash FlowQuality
$5.45B8/10

Generating 5.5B in free cash flow

Areas to Watch

ATMC4 concerns · Avg: 3.3/10
Revenue GrowthGrowth
0.0%4/10

0.0% revenue growth

Market CapQuality
$38.02M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
3.9%3/10

ROE of 3.9% — below average capital efficiency

Profit MarginProfitability
0.0%3/10

0.0% margin — thin

BRK-A2 concerns · Avg: 3.0/10
Revenue GrowthGrowth
4.4%4/10

4.4% revenue growth

PEG RatioValuation
9.682/10

Expensive relative to growth rate

Comparative Analysis Report

WallStSmart Research

Bull Case : ATMC

The strongest argument for ATMC centers on Debt/Equity.

Bull Case : BRK-A

The strongest argument for BRK-A centers on Market Cap, Price/Book, EPS Growth. Profitability is solid with margins at 19.3% and operating margin at 14.3%.

Bear Case : ATMC

The primary concerns for ATMC are Revenue Growth, Market Cap, Return on Equity. A P/E of 186.3x leaves little room for execution misses.

Bear Case : BRK-A

The primary concerns for BRK-A are Revenue Growth, PEG Ratio.

Key Dynamics to Monitor

BRK-A carries more volatility with a beta of 0.62 — expect wider price swings.

BRK-A is growing revenue faster at 4.4% — sustainability is the question.

BRK-A generates stronger free cash flow (5.5B), providing more financial flexibility.

Monitor SHELL COMPANIES industry trends, competitive dynamics, and regulatory changes.

Bottom Line

BRK-A scores higher overall (61/100 vs 22/100), backed by strong 19.3% margins. Both earn "Buy" and "Avoid" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

AlphaTime Acquisition Corp Ordinary Shares

FINANCIAL SERVICES · SHELL COMPANIES · USA

AlphaTime Acquisition Corp (ATMC) is a special purpose acquisition company (SPAC) focused on merging with innovation-driven enterprises in dynamic industries. Backed by significant capital and led by an experienced management team, ATMC aims to unlock shareholder value through strategic partnerships and a thorough evaluation of potential targets. The company is dedicated to navigating the complexities of the mergers and acquisitions landscape, positioning itself to foster sustainable growth and create long-term value for its investors in a rapidly evolving market.

Berkshire Hathaway Inc

FINANCIAL SERVICES · INSURANCE - DIVERSIFIED · USA

Berkshire Hathaway Inc. is an American multinational conglomerate holding company headquartered in Omaha, Nebraska, United States. The company wholly owns GEICO, Duracell, Dairy Queen, BNSF, Lubrizol, Fruit of the Loom, Helzberg Diamonds, Long & Foster, FlightSafety International, Pampered Chef, Forest River, and NetJets, and also owns 38.6% of Pilot Flying J; and significant minority holdings in public companies Kraft Heinz Company (26.7%), American Express (18.8%), The Coca-Cola Company (9.32%), Bank of America (11.9%), and Apple (6.3%).

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