WallStSmart

Birkenstock Holding plc (BIRK)vsSea Ltd (SE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sea Ltd generates 973% more annual revenue ($22.94B vs $2.14B). BIRK leads profitability with a 17.7% profit margin vs 6.9%. SE appears more attractively valued with a PEG of 0.59. BIRK earns a higher WallStSmart Score of 71/100 (B).

BIRK

Strong Buy

71

out of 100

Grade: B

Growth: 8.0Profit: 7.0Value: 6.3Quality: 6.8
Piotroski: 6/9Altman Z: 1.82

SE

Strong Buy

70

out of 100

Grade: B-

Growth: 10.0Profit: 6.0Value: 7.3Quality: 5.5
Piotroski: 6/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for BIRK.

SEUndervalued (+53.2%)

Margin of Safety

+53.2%

Fair Value

$244.86

Current Price

$83.21

$161.65 discount

UndervaluedFair: $244.86Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

BIRK3 strengths · Avg: 8.7/10
EPS GrowthGrowth
152.1%10/10

Earnings expanding 152.1% YoY

P/E RatioValuation
15.8x8/10

Attractively priced relative to earnings

Price/BookValuation
2.1x8/10

Reasonable price relative to book value

SE4 strengths · Avg: 9.3/10
Revenue GrowthGrowth
38.4%10/10

Revenue surging 38.4% year-over-year

EPS GrowthGrowth
58.2%10/10

Earnings expanding 58.2% YoY

Market CapQuality
$51.99B9/10

Large-cap with strong market position

PEG RatioValuation
0.598/10

Growing faster than its price suggests

Areas to Watch

BIRK2 concerns · Avg: 3.0/10
Altman Z-ScoreHealth
1.824/10

Grey zone — moderate risk

Free Cash FlowQuality
$-65.40M2/10

Negative free cash flow — burning cash

SE3 concerns · Avg: 3.0/10
P/E RatioValuation
33.7x4/10

Premium valuation, high expectations priced in

Profit MarginProfitability
6.9%3/10

6.9% margin — thin

Free Cash FlowQuality
$02/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : BIRK

The strongest argument for BIRK centers on EPS Growth, P/E Ratio, Price/Book. Profitability is solid with margins at 17.7% and operating margin at 19.0%. Revenue growth of 11.1% demonstrates continued momentum.

Bull Case : SE

The strongest argument for SE centers on Revenue Growth, EPS Growth, Market Cap. Revenue growth of 38.4% demonstrates continued momentum. PEG of 0.59 suggests the stock is reasonably priced for its growth.

Bear Case : BIRK

The primary concerns for BIRK are Altman Z-Score, Free Cash Flow.

Bear Case : SE

The primary concerns for SE are P/E Ratio, Profit Margin, Free Cash Flow.

Key Dynamics to Monitor

BIRK profiles as a mature stock while SE is a hypergrowth play — different risk/reward profiles.

SE carries more volatility with a beta of 1.70 — expect wider price swings.

SE is growing revenue faster at 38.4% — sustainability is the question.

Monitor FOOTWEAR & ACCESSORIES industry trends, competitive dynamics, and regulatory changes.

Bottom Line

BIRK scores higher overall (71/100 vs 70/100), backed by strong 17.7% margins and 11.1% revenue growth. SE offers better value entry with a 53.2% margin of safety. Both earn "Strong Buy" and "Strong 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.

Birkenstock Holding plc

CONSUMER CYCLICAL · FOOTWEAR & ACCESSORIES · USA

Birkenstock Holding plc manufactures and sells footwear products. The company is headquartered in London, the United Kingdom.

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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