WallStSmart

Coupang LLC (CPNG)vsSea Ltd (SE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Coupang LLC generates 28% more annual revenue ($35.46B vs $27.72B). SE leads profitability with a 5.9% profit margin vs -2.2%. SE appears more attractively valued with a PEG of 1.04. SE earns a higher WallStSmart Score of 56/100 (C).

CPNG

Hold

47

out of 100

Grade: D+

Growth: 6.7Profit: 2.0Value: 6.3Quality: 4.5
Piotroski: 4/9Altman Z: 1.99

SE

Buy

56

out of 100

Grade: C

Growth: 8.7Profit: 5.5Value: 6.7Quality: 6.5
Piotroski: 6/9Altman Z: 1.53
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CPNGUndervalued (+28.6%)

Margin of Safety

+28.6%

Fair Value

$24.72

Current Price

$15.12

$9.60 discount

UndervaluedFair: $24.72Overvalued
SEUndervalued (+56.1%)

Margin of Safety

+56.1%

Fair Value

$260.75

Current Price

$106.24

$154.51 discount

UndervaluedFair: $260.75Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CPNG1 strengths · Avg: 8.0/10
EPS GrowthGrowth
28.2%8/10

Earnings expanding 28.2% YoY

SE3 strengths · Avg: 9.0/10
Revenue GrowthGrowth
48.1%10/10

Revenue surging 48.1% year-over-year

Market CapQuality
$65.07B9/10

Large-cap with strong market position

Free Cash FlowQuality
$1.15B8/10

Generating 1.1B in free cash flow

Areas to Watch

CPNG4 concerns · Avg: 3.8/10
Price/BookValuation
9.1x4/10

Trading at 9.1x book value

Revenue GrowthGrowth
3.9%4/10

3.9% revenue growth

Altman Z-ScoreHealth
1.994/10

Grey zone — moderate risk

Debt/EquityHealth
1.893/10

Elevated debt levels

SE3 concerns · Avg: 3.0/10
Altman Z-ScoreHealth
1.534/10

Distress zone — elevated risk

Profit MarginProfitability
5.9%3/10

5.9% margin — thin

P/E RatioValuation
41.5x2/10

Premium valuation, high expectations priced in

Comparative Analysis Report

WallStSmart Research

Bull Case : CPNG

The strongest argument for CPNG centers on EPS Growth. PEG of 1.24 suggests the stock is reasonably priced for its growth.

Bull Case : SE

The strongest argument for SE centers on Revenue Growth, Market Cap, Free Cash Flow. Revenue growth of 48.1% demonstrates continued momentum. PEG of 1.04 suggests the stock is reasonably priced for its growth.

Bear Case : CPNG

The primary concerns for CPNG are Price/Book, Revenue Growth, Altman Z-Score. Debt-to-equity of 1.89 is elevated, increasing financial risk.

Bear Case : SE

The primary concerns for SE are Altman Z-Score, Profit Margin, P/E Ratio. A P/E of 41.5x leaves little room for execution misses.

Key Dynamics to Monitor

CPNG profiles as a turnaround stock while SE is a hypergrowth play — different risk/reward profiles.

SE carries more volatility with a beta of 1.52 — expect wider price swings.

SE is growing revenue faster at 48.1% — sustainability is the question.

SE generates stronger free cash flow (1.1B), providing more financial flexibility.

Bottom Line

SE scores higher overall (56/100 vs 47/100) and 48.1% revenue growth. CPNG offers better value entry with a 28.6% margin of safety. 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.

Coupang LLC

CONSUMER CYCLICAL · INTERNET RETAIL · USA

Coupang, Inc. owns and operates e-commerce businesses through its mobile applications and Internet websites primarily in South Korea. The company is headquartered in Seoul, South Korea.

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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