WallStSmart

Cosan SA ADR (CSAN)vsPBF Energy Inc (PBF)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cosan SA ADR generates 17% more annual revenue ($40.08B vs $34.37B). PBF leads profitability with a 3.9% profit margin vs -22.2%. PBF earns a higher WallStSmart Score of 62/100 (C+).

CSAN

Hold

42

out of 100

Grade: D

Growth: 4.7Profit: 5.0Value: 6.7Quality: 4.0
Piotroski: 5/9Altman Z: 0.59

PBF

Buy

62

out of 100

Grade: C+

Growth: 4.7Profit: 5.5Value: 6.0Quality: 6.0
Piotroski: 3/9Altman Z: 2.86
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CSANUndervalued (+59.7%)

Margin of Safety

+59.7%

Fair Value

$12.49

Current Price

$2.85

$9.64 discount

UndervaluedFair: $12.49Overvalued
PBFUndervalued (+2.8%)

Margin of Safety

+2.8%

Fair Value

$36.78

Current Price

$78.30

$41.52 discount

UndervaluedFair: $36.78Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CSAN3 strengths · Avg: 8.7/10
Operating MarginProfitability
30.7%10/10

Strong operational efficiency at 30.7%

Price/BookValuation
2.9x8/10

Reasonable price relative to book value

Revenue GrowthGrowth
26.5%8/10

Revenue surging 26.5% year-over-year

PBF4 strengths · Avg: 9.5/10
P/E RatioValuation
6.7x10/10

Attractively priced relative to earnings

Price/BookValuation
1.4x10/10

Reasonable price relative to book value

Revenue GrowthGrowth
56.2%10/10

Revenue surging 56.2% year-over-year

Free Cash FlowQuality
$1.46B8/10

Generating 1.5B in free cash flow

Areas to Watch

CSAN4 concerns · Avg: 1.8/10
Return on EquityProfitability
-29.9%2/10

ROE of -29.9% — below average capital efficiency

EPS GrowthGrowth
-56.9%2/10

Earnings declined 56.9%

Altman Z-ScoreHealth
0.592/10

Distress zone — elevated risk

Profit MarginProfitability
-22.2%1/10

Currently unprofitable

PBF4 concerns · Avg: 2.5/10
Profit MarginProfitability
3.9%3/10

3.9% margin — thin

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

PEG RatioValuation
2.512/10

Expensive relative to growth rate

EPS GrowthGrowth
-69.9%2/10

Earnings declined 69.9%

Comparative Analysis Report

WallStSmart Research

Bull Case : CSAN

The strongest argument for CSAN centers on Operating Margin, Price/Book, Revenue Growth. Revenue growth of 26.5% demonstrates continued momentum.

Bull Case : PBF

The strongest argument for PBF centers on P/E Ratio, Price/Book, Revenue Growth. Revenue growth of 56.2% demonstrates continued momentum.

Bear Case : CSAN

The primary concerns for CSAN are Return on Equity, EPS Growth, Altman Z-Score. Debt-to-equity of 12.26 is elevated, increasing financial risk.

Bear Case : PBF

The primary concerns for PBF are Profit Margin, Piotroski F-Score, PEG Ratio. Thin 3.9% margins leave little buffer for downturns.

Key Dynamics to Monitor

CSAN profiles as a growth stock while PBF is a hypergrowth play — different risk/reward profiles.

CSAN carries more volatility with a beta of 0.48 — expect wider price swings.

PBF is growing revenue faster at 56.2% — sustainability is the question.

PBF generates stronger free cash flow (1.5B), providing more financial flexibility.

Bottom Line

PBF scores higher overall (62/100 vs 42/100) and 56.2% revenue growth. CSAN offers better value entry with a 59.7% 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.

Cosan SA ADR

ENERGY · OIL & GAS REFINING & MARKETING · USA

Cosan SA is mainly engaged in the fuel distribution business in Brazil, Europe, Latin America, North America, Asia and internationally. The company is headquartered in So Paulo, Brazil.

PBF Energy Inc

ENERGY · OIL & GAS REFINING & MARKETING · USA

PBF Energy Inc., is dedicated to refining and supplying petroleum products. The company is headquartered in Parsippany, New Jersey.

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