WallStSmart

Berkshire Hathaway Inc (BRK-A)vsMastercard Inc (MA)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Berkshire Hathaway Inc generates 1033% more annual revenue ($371.44B vs $32.79B). MA leads profitability with a 45.7% profit margin vs 18.0%. MA appears more attractively valued with a PEG of 1.60. MA earns a higher WallStSmart Score of 70/100 (B).

BRK-A

Buy

53

out of 100

Grade: C-

Growth: 3.3Profit: 7.5Value: 4.7Quality: 8.0
Piotroski: 3/9Altman Z: 2.46

MA

Strong Buy

70

out of 100

Grade: B

Growth: 8.0Profit: 8.5Value: 10.0Quality: 6.0
Piotroski: 6/9Altman Z: 4.08
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

BRK-ASignificantly Overvalued (-134.1%)

Margin of Safety

-134.1%

Fair Value

$316589.98

Current Price

$718250.00

$401660.02 premium

UndervaluedFair: $316589.98Overvalued
MAUndervalued (+33.1%)

Margin of Safety

+33.1%

Fair Value

$751.54

Current Price

$502.76

$248.78 discount

UndervaluedFair: $751.54Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

BRK-A6 strengths · Avg: 9.2/10
Market CapQuality
$1.04T10/10

Mega-cap, among the largest globally

Price/BookValuation
1.4x10/10

Reasonable price relative to book value

Operating MarginProfitability
33.0%10/10

Strong operational efficiency at 33.0%

Debt/EquityHealth
0.219/10

Conservative balance sheet, low leverage

P/E RatioValuation
15.5x8/10

Attractively priced relative to earnings

Free Cash FlowQuality
$4.99B8/10

Generating 5.0B in free cash flow

MA6 strengths · Avg: 9.3/10
Market CapQuality
$445.26B10/10

Mega-cap, among the largest globally

Profit MarginProfitability
45.7%10/10

Keeps 46 of every $100 in revenue as profit

Operating MarginProfitability
57.7%10/10

Strong operational efficiency at 57.7%

Altman Z-ScoreHealth
4.0810/10

Safe zone — low bankruptcy risk

Revenue GrowthGrowth
17.6%8/10

17.6% revenue growth

EPS GrowthGrowth
24.2%8/10

Earnings expanding 24.2% YoY

Areas to Watch

BRK-A4 concerns · Avg: 2.3/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

PEG RatioValuation
9.682/10

Expensive relative to growth rate

Revenue GrowthGrowth
-0.7%2/10

Revenue declined 0.7%

EPS GrowthGrowth
-2.5%2/10

Earnings declined 2.5%

MA4 concerns · Avg: 3.3/10
PEG RatioValuation
1.604/10

Expensive relative to growth rate

P/E RatioValuation
30.2x4/10

Premium valuation, high expectations priced in

Return on EquityProfitability
2.1%3/10

ROE of 2.1% — below average capital efficiency

Price/BookValuation
58.1x2/10

Trading at 58.1x book value

Comparative Analysis Report

WallStSmart Research

Bull Case : BRK-A

The strongest argument for BRK-A centers on Market Cap, Price/Book, Operating Margin. Profitability is solid with margins at 18.0% and operating margin at 33.0%.

Bull Case : MA

The strongest argument for MA centers on Market Cap, Profit Margin, Operating Margin. Profitability is solid with margins at 45.7% and operating margin at 57.7%. Revenue growth of 17.6% demonstrates continued momentum.

Bear Case : BRK-A

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

Bear Case : MA

The primary concerns for MA are PEG Ratio, P/E Ratio, Return on Equity. Debt-to-equity of 2.45 is elevated, increasing financial risk.

Key Dynamics to Monitor

BRK-A profiles as a declining stock while MA is a growth play — different risk/reward profiles.

MA carries more volatility with a beta of 0.84 — expect wider price swings.

MA is growing revenue faster at 17.6% — sustainability is the question.

BRK-A generates stronger free cash flow (5.0B), providing more financial flexibility.

Bottom Line

MA scores higher overall (70/100 vs 53/100), backed by strong 45.7% margins and 17.6% revenue growth. Both earn "Strong 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.

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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Mastercard Inc

FINANCIAL SERVICES · CREDIT SERVICES · USA

Mastercard Incorporated is an American multinational financial services corporation headquartered in the Mastercard International Global Headquarters in Purchase, New York. The Global Operations Headquarters is located in O'Fallon, Missouri, a municipality of St. Charles County, Missouri. Throughout the world, its principal business is to process payments between the banks of merchants and the card-issuing banks or credit unions of the purchasers who use the Mastercard brand debit, credit and prepaid cards to make purchases. Mastercard Worldwide has been a publicly traded company since 2006.

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