WallStSmart

Citizens & Northern Corp (CZNC)vsItau Unibanco Banco Holding SA (ITUB)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Itau Unibanco Banco Holding SA generates 119033% more annual revenue ($138.95B vs $116.63M). ITUB leads profitability with a 32.3% profit margin vs 20.1%. CZNC appears more attractively valued with a PEG of 1.21. ITUB earns a higher WallStSmart Score of 76/100 (B+).

CZNC

Buy

65

out of 100

Grade: C+

Growth: 6.0Profit: 6.5Value: 7.3Quality: 4.3
Piotroski: 1/9

ITUB

Strong Buy

76

out of 100

Grade: B+

Growth: 6.0Profit: 8.0Value: 8.0Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CZNCSignificantly Overvalued (-133.2%)

Margin of Safety

-133.2%

Fair Value

$9.93

Current Price

$22.11

$12.18 premium

UndervaluedFair: $9.93Overvalued
ITUBOvervalued (-10.1%)

Margin of Safety

-10.1%

Fair Value

$8.69

Current Price

$8.21

$0.48 premium

UndervaluedFair: $8.69Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CZNC5 strengths · Avg: 9.0/10
Price/BookValuation
1.2x10/10

Reasonable price relative to book value

Operating MarginProfitability
34.5%10/10

Strong operational efficiency at 34.5%

Profit MarginProfitability
20.1%9/10

Keeps 20 of every $100 in revenue as profit

P/E RatioValuation
14.8x8/10

Attractively priced relative to earnings

Revenue GrowthGrowth
24.5%8/10

Revenue surging 24.5% year-over-year

ITUB6 strengths · Avg: 9.7/10
P/E RatioValuation
10.2x10/10

Attractively priced relative to earnings

Profit MarginProfitability
32.3%10/10

Keeps 32 of every $100 in revenue as profit

Operating MarginProfitability
37.3%10/10

Strong operational efficiency at 37.3%

Free Cash FlowQuality
$45.01B10/10

Generating 45.0B in free cash flow

Market CapQuality
$86.41B9/10

Large-cap with strong market position

Return on EquityProfitability
21.0%9/10

Every $100 of equity generates 21 in profit

Areas to Watch

CZNC4 concerns · Avg: 2.8/10
Market CapQuality
$388.29M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
7.6%3/10

ROE of 7.6% — below average capital efficiency

Piotroski F-ScoreQuality
1/93/10

Weak financial health signals

EPS GrowthGrowth
-52.6%2/10

Earnings declined 52.6%

ITUB1 concerns · Avg: 4.0/10
EPS GrowthGrowth
2.8%4/10

2.8% earnings growth

Comparative Analysis Report

WallStSmart Research

Bull Case : CZNC

The strongest argument for CZNC centers on Price/Book, Operating Margin, Profit Margin. Profitability is solid with margins at 20.1% and operating margin at 34.5%. Revenue growth of 24.5% demonstrates continued momentum.

Bull Case : ITUB

The strongest argument for ITUB centers on P/E Ratio, Profit Margin, Operating Margin. Profitability is solid with margins at 32.3% and operating margin at 37.3%. Revenue growth of 11.0% demonstrates continued momentum.

Bear Case : CZNC

The primary concerns for CZNC are Market Cap, Return on Equity, Piotroski F-Score.

Bear Case : ITUB

The primary concerns for ITUB are EPS Growth.

Key Dynamics to Monitor

CZNC profiles as a growth stock while ITUB is a mature play — different risk/reward profiles.

CZNC carries more volatility with a beta of 0.50 — expect wider price swings.

CZNC is growing revenue faster at 24.5% — sustainability is the question.

ITUB generates stronger free cash flow (45.0B), providing more financial flexibility.

Bottom Line

ITUB scores higher overall (76/100 vs 65/100), backed by strong 32.3% margins and 11.0% revenue growth. Both earn "Strong Buy" and "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.

Citizens & Northern Corp

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Citizens & Northern Corporation is the banking holding company for Citizens & Northern Bank providing a range of banking and mortgage services to individual and corporate clients in northern central Pennsylvania and southern New York. The company is headquartered in Wellsboro, Pennsylvania.

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Itau Unibanco Banco Holding SA

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Ita Unibanco Holding SA offers a range of financial products and services in Brazil and internationally. The company is headquartered in So Paulo, Brazil.

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