WallStSmart

AudioCodes Ltd (AUDC)vsLumentum Holdings Inc (LITE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Lumentum Holdings Inc generates 906% more annual revenue ($2.49B vs $247.37M). LITE leads profitability with a 17.7% profit margin vs 2.8%. LITE appears more attractively valued with a PEG of 0.63. LITE earns a higher WallStSmart Score of 74/100 (B).

AUDC

Hold

44

out of 100

Grade: D

Growth: 2.7Profit: 4.5Value: 5.7Quality: 8.0
Piotroski: 4/9Altman Z: 2.05

LITE

Strong Buy

74

out of 100

Grade: B

Growth: 7.3Profit: 6.5Value: 5.0Quality: 4.0
Piotroski: 4/9Altman Z: 0.58

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AUDC3 strengths · Avg: 8.3/10
Debt/EquityHealth
0.249/10

Conservative balance sheet, low leverage

PEG RatioValuation
0.838/10

Growing faster than its price suggests

Price/BookValuation
1.7x8/10

Reasonable price relative to book value

LITE5 strengths · Avg: 9.0/10
Revenue GrowthGrowth
90.1%10/10

Revenue surging 90.1% year-over-year

EPS GrowthGrowth
71.1%10/10

Earnings expanding 71.1% YoY

Market CapQuality
$80.07B9/10

Large-cap with strong market position

PEG RatioValuation
0.638/10

Growing faster than its price suggests

Operating MarginProfitability
21.8%8/10

Strong operational efficiency at 21.8%

Areas to Watch

AUDC4 concerns · Avg: 3.3/10
Revenue GrowthGrowth
2.9%4/10

2.9% revenue growth

Market CapQuality
$255.81M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
4.5%3/10

ROE of 4.5% — below average capital efficiency

Profit MarginProfitability
2.8%3/10

2.8% margin — thin

LITE4 concerns · Avg: 2.3/10
Debt/EquityHealth
1.113/10

Elevated debt levels

P/E RatioValuation
181.8x2/10

Premium valuation, high expectations priced in

Price/BookValuation
79.7x2/10

Trading at 79.7x 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 Debt/Equity, PEG Ratio, Price/Book. 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. Profitability is solid with margins at 17.7% and operating margin at 21.8%. Revenue growth of 90.1% demonstrates continued momentum.

Bear Case : AUDC

The primary concerns for AUDC are Revenue Growth, Market Cap, Return on Equity. A P/E of 41.9x leaves little room for execution misses. Thin 2.8% margins leave little buffer for downturns.

Bear Case : LITE

The primary concerns for LITE are Debt/Equity, P/E Ratio, Price/Book. A P/E of 181.8x 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 1.53 — expect wider price swings.

LITE is growing revenue faster at 90.1% — sustainability is the question.

LITE generates stronger free cash flow (79M), providing more financial flexibility.

Bottom Line

LITE scores higher overall (74/100 vs 44/100), backed by strong 17.7% margins and 90.1% 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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