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 112824% more annual revenue ($143.71B vs $127.27M). ITUB leads profitability with a 32.6% profit margin vs 19.9%. CZNC appears more attractively valued with a PEG of 1.21. ITUB earns a higher WallStSmart Score of 77/100 (B+).

CZNC

Strong Buy

75

out of 100

Grade: B

Growth: 9.3Profit: 6.5Value: 6.3Quality: 6.0
Piotroski: 3/9Altman Z: 0.23

ITUB

Strong Buy

77

out of 100

Grade: B+

Growth: 7.3Profit: 8.0Value: 7.0Quality: 3.3
Piotroski: 3/9

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CZNC5 strengths · Avg: 9.6/10
Price/BookValuation
1.3x10/10

Reasonable price relative to book value

Operating MarginProfitability
42.2%10/10

Strong operational efficiency at 42.2%

Revenue GrowthGrowth
53.2%10/10

Revenue surging 53.2% year-over-year

EPS GrowthGrowth
100.2%10/10

Earnings expanding 100.2% YoY

P/E RatioValuation
17.7x8/10

Attractively priced relative to earnings

ITUB6 strengths · Avg: 9.7/10
P/E RatioValuation
10.0x10/10

Attractively priced relative to earnings

Profit MarginProfitability
32.6%10/10

Keeps 33 of every $100 in revenue as profit

Operating MarginProfitability
39.1%10/10

Strong operational efficiency at 39.1%

Free Cash FlowQuality
$70.94B10/10

Generating 70.9B in free cash flow

Market CapQuality
$91.48B9/10

Large-cap with strong market position

Return on EquityProfitability
21.6%9/10

Every $100 of equity generates 22 in profit

Areas to Watch

CZNC4 concerns · Avg: 2.8/10
Market CapQuality
$465.77M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
7.3%3/10

ROE of 7.3% — below average capital efficiency

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Altman Z-ScoreHealth
0.232/10

Distress zone — elevated risk

ITUB2 concerns · Avg: 2.0/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Debt/EquityHealth
4.711/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : CZNC

The strongest argument for CZNC centers on Price/Book, Operating Margin, Revenue Growth. Profitability is solid with margins at 19.9% and operating margin at 42.2%. Revenue growth of 53.2% 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 32.6% and operating margin at 39.1%. Revenue growth of 17.5% 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 Piotroski F-Score, Debt/Equity. Debt-to-equity of 4.71 is elevated, increasing financial risk.

Key Dynamics to Monitor

CZNC carries more volatility with a beta of 0.39 — expect wider price swings.

CZNC is growing revenue faster at 53.2% — sustainability is the question.

ITUB generates stronger free cash flow (70.9B), providing more financial flexibility.

Monitor BANKS - REGIONAL industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ITUB scores higher overall (77/100 vs 75/100), backed by strong 32.6% margins and 17.5% revenue growth. 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.

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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