WallStSmart

AudioCodes Ltd (AUDC)vsLumentum Holdings Inc (LITE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Lumentum Holdings Inc generates 757% more annual revenue ($2.11B vs $245.60M). LITE leads profitability with a 11.9% profit margin vs 3.6%. AUDC appears more attractively valued with a PEG of 0.83. LITE earns a higher WallStSmart Score of 69/100 (B-).

AUDC

Hold

46

out of 100

Grade: D+

Growth: 2.7Profit: 4.5Value: 7.3Quality: 7.3
Piotroski: 4/9

LITE

Strong Buy

69

out of 100

Grade: B-

Growth: 7.3Profit: 6.5Value: 4.7Quality: 3.8
Piotroski: 4/9Altman Z: 0.58
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

AUDCSignificantly Overvalued (-266.4%)

Margin of Safety

-266.4%

Fair Value

$2.11

Current Price

$8.51

$6.40 premium

UndervaluedFair: $2.11Overvalued
LITESignificantly Overvalued (-255.6%)

Margin of Safety

-255.6%

Fair Value

$161.46

Current Price

$777.17

$615.71 premium

UndervaluedFair: $161.46Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AUDC2 strengths · Avg: 9.0/10
Price/BookValuation
1.4x10/10

Reasonable price relative to book value

PEG RatioValuation
0.838/10

Growing faster than its price suggests

LITE5 strengths · Avg: 9.2/10
Revenue GrowthGrowth
65.5%10/10

Revenue surging 65.5% year-over-year

EPS GrowthGrowth
71.1%10/10

Earnings expanding 71.1% YoY

Market CapQuality
$57.26B9/10

Large-cap with strong market position

Return on EquityProfitability
29.3%9/10

Every $100 of equity generates 29 in profit

PEG RatioValuation
0.978/10

Growing faster than its price suggests

Areas to Watch

AUDC4 concerns · Avg: 3.5/10
P/E RatioValuation
26.9x4/10

Moderate valuation

Revenue GrowthGrowth
1.7%4/10

1.7% revenue growth

Market CapQuality
$238.88M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
4.9%3/10

ROE of 4.9% — below average capital efficiency

LITE3 concerns · Avg: 2.0/10
P/E RatioValuation
232.5x2/10

Premium valuation, high expectations priced in

Price/BookValuation
65.5x2/10

Trading at 65.5x book value

Altman Z-ScoreHealth
0.582/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : AUDC

The strongest argument for AUDC centers on Price/Book, PEG Ratio. PEG of 0.83 suggests the stock is reasonably priced for its growth.

Bull Case : LITE

The strongest argument for LITE centers on Revenue Growth, EPS Growth, Market Cap. Revenue growth of 65.5% demonstrates continued momentum. PEG of 0.97 suggests the stock is reasonably priced for its growth.

Bear Case : AUDC

The primary concerns for AUDC are P/E Ratio, Revenue Growth, Market Cap. Thin 3.6% margins leave little buffer for downturns.

Bear Case : LITE

The primary concerns for LITE are P/E Ratio, Price/Book, Altman Z-Score. A P/E of 232.5x leaves little room for execution misses.

Key Dynamics to Monitor

AUDC profiles as a value stock while LITE is a growth play — different risk/reward profiles.

LITE carries more volatility with a beta of 1.41 — expect wider price swings.

LITE is growing revenue faster at 65.5% — sustainability is the question.

LITE generates stronger free cash flow (51M), providing more financial flexibility.

Bottom Line

LITE scores higher overall (69/100 vs 46/100) and 65.5% revenue growth. Both earn "Strong Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

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

AudioCodes Ltd

TECHNOLOGY · COMMUNICATION EQUIPMENT · USA

AudioCodes Ltd., provides advanced communications productivity software, products and solutions for the digital workplace.

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Lumentum Holdings Inc

TECHNOLOGY · COMMUNICATION EQUIPMENT · USA

Lumentum Holdings Inc. manufactures and sells optical and photonic products in the Americas, Asia-Pacific, Europe, the Middle East, and Africa. The company is headquartered in San Jose, California.

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