WallStSmart

Atmus Filtration Technologies Inc. (ATMU)vsSea Ltd (SE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sea Ltd generates 1280% more annual revenue ($25.19B vs $1.83B). ATMU leads profitability with a 11.6% profit margin vs 6.4%. ATMU trades at a lower P/E of 19.8x. ATMU earns a higher WallStSmart Score of 55/100 (C-).

ATMU

Buy

55

out of 100

Grade: C-

Growth: 5.3Profit: 8.0Value: 5.3Quality: 6.5
Piotroski: 5/9Altman Z: 3.21

SE

Buy

52

out of 100

Grade: C-

Growth: 8.0Profit: 5.5Value: 6.0Quality: 7.5
Piotroski: 6/9Altman Z: 1.53
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for ATMU.

SEUndervalued (+52.3%)

Margin of Safety

+52.3%

Fair Value

$240.26

Current Price

$108.37

$131.89 discount

UndervaluedFair: $240.26Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ATMU2 strengths · Avg: 10.0/10
Return on EquityProfitability
52.3%10/10

Every $100 of equity generates 52 in profit

Altman Z-ScoreHealth
3.2110/10

Safe zone — low bankruptcy risk

SE3 strengths · Avg: 9.3/10
Revenue GrowthGrowth
46.6%10/10

Revenue surging 46.6% year-over-year

Market CapQuality
$66.83B9/10

Large-cap with strong market position

Debt/EquityHealth
0.289/10

Conservative balance sheet, low leverage

Areas to Watch

ATMU2 concerns · Avg: 2.5/10
Price/BookValuation
10.2x4/10

Trading at 10.2x book value

Debt/EquityHealth
2.621/10

Elevated debt levels

SE4 concerns · Avg: 3.8/10
PEG RatioValuation
1.514/10

Expensive relative to growth rate

EPS GrowthGrowth
3.1%4/10

3.1% earnings growth

Altman Z-ScoreHealth
1.534/10

Distress zone — elevated risk

Profit MarginProfitability
6.4%3/10

6.4% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : ATMU

The strongest argument for ATMU centers on Return on Equity, Altman Z-Score. Revenue growth of 14.6% demonstrates continued momentum.

Bull Case : SE

The strongest argument for SE centers on Revenue Growth, Market Cap, Debt/Equity. Revenue growth of 46.6% demonstrates continued momentum.

Bear Case : ATMU

The primary concerns for ATMU are Price/Book, Debt/Equity. Debt-to-equity of 2.62 is elevated, increasing financial risk.

Bear Case : SE

The primary concerns for SE are PEG Ratio, EPS Growth, Altman Z-Score. A P/E of 41.5x leaves little room for execution misses.

Key Dynamics to Monitor

ATMU profiles as a value stock while SE is a hypergrowth play — different risk/reward profiles.

SE carries more volatility with a beta of 1.55 — expect wider price swings.

SE is growing revenue faster at 46.6% — sustainability is the question.

SE generates stronger free cash flow (919M), providing more financial flexibility.

Bottom Line

ATMU scores higher overall (55/100 vs 52/100) and 14.6% revenue growth. SE offers better value entry with a 52.3% margin of safety. Both earn "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.

Atmus Filtration Technologies Inc.

CONSUMER CYCLICAL · AUTO PARTS · USA

Atmus Filtration Technologies Inc. is a leading provider of advanced filtration solutions, primarily serving the transportation and industrial sectors. The company leverages its robust intellectual property portfolio and engineering capabilities to deliver high-performance products that enhance engine efficiency and reduce emissions, aligning with the increasing global demand for sustainable technologies and clean energy. With a steadfast commitment to quality and customer satisfaction, Atmus is well-positioned for sustained growth, seeking to generate significant shareholder value in an evolving market landscape.

Visit Website →

Sea Ltd

CONSUMER CYCLICAL · INTERNET RETAIL · USA

Sea Limited is engaged in the digital entertainment, e-commerce and digital financial services businesses in Southeast Asia, Latin America, the rest of Asia and internationally. The company is headquartered in Singapore.

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