WallStSmart

Centrais Elétricas Brasileiras S.A. - Eletrobrás (EBR-B)vsEllomay Capital Ltd (ELLO)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Centrais Elétricas Brasileiras S.A. - Eletrobrás generates 99920% more annual revenue ($42.64B vs $42.63M). EBR-B leads profitability with a -14.1% profit margin vs -48.2%. EBR-B earns a higher WallStSmart Score of 31/100 (F).

EBR-B

Avoid

31

out of 100

Grade: F

Growth: 3.3Profit: 2.0Value: 5.7Quality: 5.5
Piotroski: 4/9Altman Z: 1.12

ELLO

Avoid

26

out of 100

Grade: F

Growth: 3.3Profit: 2.5Value: 4.0Quality: 3.5
Piotroski: 4/9Altman Z: 0.23
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

EBR-BUndervalued (+10.6%)

Margin of Safety

+10.6%

Fair Value

$13.07

Current Price

$11.68

$1.39 discount

UndervaluedFair: $13.07Overvalued
ELLOSignificantly Overvalued (-62.7%)

Margin of Safety

-62.7%

Fair Value

$18.13

Current Price

$21.30

$3.17 premium

UndervaluedFair: $18.13Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

EBR-B2 strengths · Avg: 9.0/10
Price/BookValuation
0.2x10/10

Reasonable price relative to book value

Free Cash FlowQuality
$3.66B8/10

Generating 3.7B in free cash flow

ELLO1 strengths · Avg: 8.0/10
Price/BookValuation
1.9x8/10

Reasonable price relative to book value

Areas to Watch

EBR-B4 concerns · Avg: 2.0/10
Return on EquityProfitability
-5.5%2/10

ROE of -5.5% — below average capital efficiency

Revenue GrowthGrowth
-9.4%2/10

Revenue declined 9.4%

EPS GrowthGrowth
-0.2%2/10

Earnings declined 0.2%

Altman Z-ScoreHealth
1.122/10

Distress zone — elevated risk

ELLO4 concerns · Avg: 2.3/10
Market CapQuality
$293.58M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-17.5%2/10

ROE of -17.5% — below average capital efficiency

Revenue GrowthGrowth
-2.2%2/10

Revenue declined 2.2%

Free Cash FlowQuality
$-14.13M2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : EBR-B

The strongest argument for EBR-B centers on Price/Book, Free Cash Flow.

Bull Case : ELLO

The strongest argument for ELLO centers on Price/Book.

Bear Case : EBR-B

The primary concerns for EBR-B are Return on Equity, Revenue Growth, EPS Growth.

Bear Case : ELLO

The primary concerns for ELLO are Market Cap, Return on Equity, Revenue Growth. Debt-to-equity of 5.06 is elevated, increasing financial risk.

Key Dynamics to Monitor

ELLO carries more volatility with a beta of 0.94 — expect wider price swings.

ELLO is growing revenue faster at -2.2% — sustainability is the question.

EBR-B generates stronger free cash flow (3.7B), providing more financial flexibility.

Monitor UTILITIES - RENEWABLE industry trends, competitive dynamics, and regulatory changes.

Bottom Line

EBR-B scores higher overall (31/100 vs 26/100). Both earn "Avoid" and "Avoid" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Centrais Elétricas Brasileiras S.A. - Eletrobrás

UTILITIES · UTILITIES - RENEWABLE · USA

Centrais Eltricas Brasileiras SA - Eletrobras, is dedicated to the generation, transmission and distribution of electrical energy in Brazil. The company is headquartered in Rio de Janeiro, Brazil.

Ellomay Capital Ltd

UTILITIES · UTILITIES - RENEWABLE · USA

Ellomay Capital Ltd., produces and sells renewable and clean energy in Israel, Spain and the Netherlands. The company is headquartered in Tel Aviv-Yafo, Israel.

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