WallStSmart

Churchill Downs Incorporated (CHDN)vsLottery.com Inc. (SEGG)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Churchill Downs Incorporated generates 526339% more annual revenue ($2.95B vs $559,590). CHDN leads profitability with a 13.2% profit margin vs 0.0%. CHDN earns a higher WallStSmart Score of 63/100 (C+).

CHDN

Buy

63

out of 100

Grade: C+

Growth: 6.0Profit: 7.5Value: 7.3Quality: 3.5
Piotroski: 4/9Altman Z: 1.00

SEGG

Avoid

23

out of 100

Grade: F

Growth: 2.7Profit: 2.5Value: 5.0Quality: 4.5
Piotroski: 2/9Altman Z: -8.16
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CHDNUndervalued (+71.1%)

Margin of Safety

+71.1%

Fair Value

$328.29

Current Price

$88.53

$239.76 discount

UndervaluedFair: $328.29Overvalued

Intrinsic value data unavailable for SEGG.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CHDN3 strengths · Avg: 8.7/10
Return on EquityProfitability
35.2%10/10

Every $100 of equity generates 35 in profit

P/E RatioValuation
15.5x8/10

Attractively priced relative to earnings

Operating MarginProfitability
21.7%8/10

Strong operational efficiency at 21.7%

SEGG2 strengths · Avg: 9.5/10
Price/BookValuation
0.2x10/10

Reasonable price relative to book value

Debt/EquityHealth
0.279/10

Conservative balance sheet, low leverage

Areas to Watch

CHDN4 concerns · Avg: 2.8/10
PEG RatioValuation
1.694/10

Expensive relative to growth rate

Revenue GrowthGrowth
3.1%4/10

3.1% revenue growth

Altman Z-ScoreHealth
1.002/10

Distress zone — elevated risk

Debt/EquityHealth
4.501/10

Elevated debt levels

SEGG4 concerns · Avg: 3.3/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$16.86M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
0.0%3/10

0.0% margin — thin

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : CHDN

The strongest argument for CHDN centers on Return on Equity, P/E Ratio, Operating Margin.

Bull Case : SEGG

The strongest argument for SEGG centers on Price/Book, Debt/Equity.

Bear Case : CHDN

The primary concerns for CHDN are PEG Ratio, Revenue Growth, Altman Z-Score. Debt-to-equity of 4.50 is elevated, increasing financial risk.

Bear Case : SEGG

The primary concerns for SEGG are EPS Growth, Market Cap, Profit Margin.

Key Dynamics to Monitor

SEGG carries more volatility with a beta of 2.37 — expect wider price swings.

CHDN is growing revenue faster at 3.1% — sustainability is the question.

CHDN generates stronger free cash flow (236M), providing more financial flexibility.

Monitor GAMBLING industry trends, competitive dynamics, and regulatory changes.

Bottom Line

CHDN scores higher overall (63/100 vs 23/100). Both earn "Buy" and "Avoid" ratings respectively — the choice depends on your investment horizon and risk tolerance.

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

Churchill Downs Incorporated

CONSUMER CYCLICAL · GAMBLING · USA

Churchill Downs Incorporated is a gaming, online betting and racing entertainment company in the United States. The company is headquartered in Louisville, Kentucky.

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Lottery.com Inc.

CONSUMER CYCLICAL · GAMBLING · USA

Lottery.com Inc., doing business as Sports Entertainment Gaming Global Media Corporation, a digital publisher, provides lottery data results, jackpots, results, and other data. The company is headquartered in Fort Worth, Texas.

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