WallStSmart

Carter’s Inc (CRI)vsThe Gap, Inc. (GAP)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

The Gap, Inc. generates 414% more annual revenue ($15.33B vs $2.98B). GAP leads profitability with a 8.1% profit margin vs 6.5%. GAP appears more attractively valued with a PEG of 1.16. CRI earns a higher WallStSmart Score of 73/100 (B).

CRI

Strong Buy

73

out of 100

Grade: B

Growth: 6.0Profit: 6.0Value: 8.0Quality: 6.0
Piotroski: 3/9Altman Z: 2.52

GAP

Strong Buy

68

out of 100

Grade: B-

Growth: 4.7Profit: 6.5Value: 6.0Quality: 5.5
Piotroski: 3/9Altman Z: 2.41
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CRIUndervalued (+36.8%)

Margin of Safety

+36.8%

Fair Value

$59.81

Current Price

$30.43

$29.38 discount

UndervaluedFair: $59.81Overvalued
GAPSignificantly Overvalued (-24.0%)

Margin of Safety

-24.0%

Fair Value

$22.14

Current Price

$21.51

$0.63 premium

UndervaluedFair: $22.14Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CRI4 strengths · Avg: 9.5/10
P/E RatioValuation
6.0x10/10

Attractively priced relative to earnings

Price/BookValuation
1.1x10/10

Reasonable price relative to book value

EPS GrowthGrowth
47146.0%10/10

Earnings expanding 47146.0% YoY

Operating MarginProfitability
23.7%8/10

Strong operational efficiency at 23.7%

GAP4 strengths · Avg: 9.3/10
P/E RatioValuation
6.7x10/10

Attractively priced relative to earnings

EPS GrowthGrowth
142.1%10/10

Earnings expanding 142.1% YoY

Return on EquityProfitability
21.5%9/10

Every $100 of equity generates 21 in profit

Price/BookValuation
1.9x8/10

Reasonable price relative to book value

Areas to Watch

CRI4 concerns · Avg: 3.3/10
PEG RatioValuation
2.014/10

Expensive relative to growth rate

Market CapQuality
$1.18B3/10

Smaller company, higher risk/reward

Profit MarginProfitability
6.5%3/10

6.5% margin — thin

Debt/EquityHealth
1.153/10

Elevated debt levels

GAP3 concerns · Avg: 2.7/10
Debt/EquityHealth
1.453/10

Elevated debt levels

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Revenue GrowthGrowth
-2.0%2/10

Revenue declined 2.0%

Comparative Analysis Report

WallStSmart Research

Bull Case : CRI

The strongest argument for CRI centers on P/E Ratio, Price/Book, EPS Growth.

Bull Case : GAP

The strongest argument for GAP centers on P/E Ratio, EPS Growth, Return on Equity. PEG of 1.16 suggests the stock is reasonably priced for its growth.

Bear Case : CRI

The primary concerns for CRI are PEG Ratio, Market Cap, Profit Margin.

Bear Case : GAP

The primary concerns for GAP are Debt/Equity, Piotroski F-Score, Revenue Growth.

Key Dynamics to Monitor

GAP carries more volatility with a beta of 2.06 — expect wider price swings.

CRI is growing revenue faster at 5.2% — sustainability is the question.

CRI generates stronger free cash flow (190M), providing more financial flexibility.

Monitor APPAREL RETAIL industry trends, competitive dynamics, and regulatory changes.

Bottom Line

CRI scores higher overall (73/100 vs 68/100). 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.

Carter’s Inc

CONSUMER CYCLICAL · APPAREL RETAIL · USA

Carter's, Inc. designs, supplies, and markets branded children's clothing under the brands Carter's, OshKosh, Skip Hop, Child of Mine, Just One You, Simple Joys, Carter's little baby basics, and other brands in the United States and internationally. The company is headquartered in Atlanta, Georgia.

The Gap, Inc.

CONSUMER CYCLICAL · APPAREL RETAIL · USA

The Gap, Inc. (GAP) is a leading global apparel retailer established in 1969, renowned for its strong portfolio of brands, including Gap, Banana Republic, Old Navy, and Athleta. Headquartered in San Francisco and operating in over 40 countries, the company emphasizes quality, style, and value to cater to a diverse customer base. In response to the evolving retail environment, Gap is aggressively pursuing digital transformation and sustainability initiatives, focusing on enhancing its e-commerce capabilities and introducing innovative product offerings to drive growth and maintain its competitive edge in the marketplace.

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