WallStSmart

Callaway Golf Company (CALY)vsAcushnet Holdings Corp (GOLF)

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Smart Verdict

WallStSmart Research — data-driven comparison

Acushnet Holdings Corp generates 23% more annual revenue ($2.61B vs $2.12B). GOLF leads profitability with a 6.5% profit margin vs -15.0%. CALY appears more attractively valued with a PEG of 0.72. CALY earns a higher WallStSmart Score of 62/100 (C+).

CALY

Buy

62

out of 100

Grade: C+

Growth: 4.7Profit: 4.5Value: 6.0Quality: 5.0

GOLF

Hold

46

out of 100

Grade: D+

Growth: 4.0Profit: 6.5Value: 2.7Quality: 6.0
Piotroski: 3/9Altman Z: 2.36
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Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CALYUndervalued (+25.4%)

Margin of Safety

+25.4%

Fair Value

$20.18

Current Price

$17.52

$2.66 discount

UndervaluedFair: $20.18Overvalued
GOLFSignificantly Overvalued (-58.9%)

Margin of Safety

-58.9%

Fair Value

$62.82

Current Price

$91.55

$28.73 premium

UndervaluedFair: $62.82Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CALY4 strengths · Avg: 8.5/10
EPS GrowthGrowth
4598.0%10/10

Earnings expanding 4598.0% YoY

PEG RatioValuation
0.728/10

Growing faster than its price suggests

Price/BookValuation
1.6x8/10

Reasonable price relative to book value

Operating MarginProfitability
20.3%8/10

Strong operational efficiency at 20.3%

GOLF1 strengths · Avg: 9.0/10
Return on EquityProfitability
21.0%9/10

Every $100 of equity generates 21 in profit

Areas to Watch

CALY4 concerns · Avg: 2.3/10
Return on EquityProfitability
2.2%3/10

ROE of 2.2% — below average capital efficiency

P/E RatioValuation
67.4x2/10

Premium valuation, high expectations priced in

Revenue GrowthGrowth
-37.1%2/10

Revenue declined 37.1%

Free Cash FlowQuality
$-176.00M2/10

Negative free cash flow — burning cash

GOLF4 concerns · Avg: 3.3/10
P/E RatioValuation
31.4x4/10

Premium valuation, high expectations priced in

Profit MarginProfitability
6.5%3/10

6.5% margin — thin

Debt/EquityHealth
1.063/10

Elevated debt levels

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : CALY

The strongest argument for CALY centers on EPS Growth, PEG Ratio, Price/Book. PEG of 0.72 suggests the stock is reasonably priced for its growth.

Bull Case : GOLF

The strongest argument for GOLF centers on Return on Equity.

Bear Case : CALY

The primary concerns for CALY are Return on Equity, P/E Ratio, Revenue Growth. A P/E of 67.4x leaves little room for execution misses.

Bear Case : GOLF

The primary concerns for GOLF are P/E Ratio, Profit Margin, Debt/Equity.

Key Dynamics to Monitor

CALY profiles as a turnaround stock while GOLF is a value play — different risk/reward profiles.

CALY carries more volatility with a beta of 0.96 — expect wider price swings.

GOLF is growing revenue faster at 7.1% — sustainability is the question.

GOLF generates stronger free cash flow (-163M), providing more financial flexibility.

Bottom Line

CALY scores higher overall (62/100 vs 46/100). Both earn "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.

Callaway Golf Company

CONSUMER CYCLICAL · LEISURE · USA

Callaway Golf Company designs, manufactures, and sells golf equipment, golf and lifestyle apparel, and other accessories in the United States, Europe, Asia, and Internationally. The company is headquartered in Carlsbad, California.

Acushnet Holdings Corp

CONSUMER CYCLICAL · LEISURE · USA

Acushnet Holdings Corp. The company is headquartered in Fairhaven, Massachusetts.

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