WallStSmart

Caesars Entertainment Corporation (CZR)vsPenn National Gaming Inc (PENN)

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Smart Verdict

WallStSmart Research — data-driven comparison

Caesars Entertainment Corporation generates 63% more annual revenue ($11.65B vs $7.16B). CZR leads profitability with a -4.0% profit margin vs -12.7%. PENN appears more attractively valued with a PEG of 1.01. PENN earns a higher WallStSmart Score of 59/100 (C).

CZR

Buy

55

out of 100

Grade: C

Growth: 6.0Profit: 4.5Value: 5.7Quality: 3.0
Piotroski: 5/9Altman Z: 0.47

PENN

Buy

59

out of 100

Grade: C

Growth: 6.7Profit: 3.5Value: 7.0Quality: 2.5
Piotroski: 3/9Altman Z: 0.31
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CZRUndervalued (+65.7%)

Margin of Safety

+65.7%

Fair Value

$57.80

Current Price

$29.59

$28.21 discount

UndervaluedFair: $57.80Overvalued
PENNUndervalued (+79.2%)

Margin of Safety

+79.2%

Fair Value

$64.29

Current Price

$15.65

$48.64 discount

UndervaluedFair: $64.29Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CZR2 strengths · Avg: 8.0/10
Price/BookValuation
1.8x8/10

Reasonable price relative to book value

EPS GrowthGrowth
41.7%8/10

Earnings expanding 41.7% YoY

PENN2 strengths · Avg: 10.0/10
Price/BookValuation
1.1x10/10

Reasonable price relative to book value

EPS GrowthGrowth
208.9%10/10

Earnings expanding 208.9% YoY

Areas to Watch

CZR4 concerns · Avg: 2.5/10
Revenue GrowthGrowth
3.0%4/10

3.0% revenue growth

PEG RatioValuation
3.262/10

Expensive relative to growth rate

Return on EquityProfitability
-14.2%2/10

ROE of -14.2% — below average capital efficiency

Altman Z-ScoreHealth
0.472/10

Distress zone — elevated risk

PENN4 concerns · Avg: 2.0/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Return on EquityProfitability
-40.1%2/10

ROE of -40.1% — below average capital efficiency

Altman Z-ScoreHealth
0.312/10

Distress zone — elevated risk

Profit MarginProfitability
-12.7%1/10

Currently unprofitable

Comparative Analysis Report

WallStSmart Research

Bull Case : CZR

The strongest argument for CZR centers on Price/Book, EPS Growth.

Bull Case : PENN

The strongest argument for PENN centers on Price/Book, EPS Growth. PEG of 1.01 suggests the stock is reasonably priced for its growth.

Bear Case : CZR

The primary concerns for CZR are Revenue Growth, PEG Ratio, Return on Equity. Debt-to-equity of 7.36 is elevated, increasing financial risk.

Bear Case : PENN

The primary concerns for PENN are Piotroski F-Score, Return on Equity, Altman Z-Score. Debt-to-equity of 3.66 is elevated, increasing financial risk.

Key Dynamics to Monitor

CZR carries more volatility with a beta of 1.75 — expect wider price swings.

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

CZR generates stronger free cash flow (346M), providing more financial flexibility.

Monitor RESORTS & CASINOS industry trends, competitive dynamics, and regulatory changes.

Bottom Line

PENN scores higher overall (59/100 vs 55/100). CZR offers better value entry with a 65.7% margin of safety. Both earn "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.

Caesars Entertainment Corporation

CONSUMER CYCLICAL · RESORTS & CASINOS · USA

Caesars Entertainment, Inc., formerly Eldorado Resorts, Inc., is an American hotel and casino entertainment company founded and based in Reno, Nevada, that operates more than 50 properties.

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Penn National Gaming Inc

CONSUMER CYCLICAL · RESORTS & CASINOS · USA

Penn National Gaming, Inc. is an American operator of casinos and racetracks, based in Wyomissing, Pennsylvania.

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