WallStSmart

Energy Focu (EFOI)vsHNI Corp (HNI)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

HNI Corp generates 92032% more annual revenue ($3.59B vs $3.89M). HNI leads profitability with a 0.0% profit margin vs -23.1%. EFOI appears more attractively valued with a PEG of 0.31. HNI earns a higher WallStSmart Score of 59/100 (C).

EFOI

Avoid

33

out of 100

Grade: F

Growth: 5.3Profit: 2.0Value: 6.7Quality: 6.5
Piotroski: 4/9Altman Z: -39.36

HNI

Buy

59

out of 100

Grade: C

Growth: 6.0Profit: 4.5Value: 5.3Quality: 4.5
Piotroski: 3/9Altman Z: 1.34
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for EFOI.

HNIOvervalued (-11.4%)

Margin of Safety

-11.4%

Fair Value

$46.41

Current Price

$31.14

$15.27 premium

UndervaluedFair: $46.41Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

EFOI3 strengths · Avg: 10.0/10
PEG RatioValuation
0.3110/10

Growing faster than its price suggests

Revenue GrowthGrowth
54.1%10/10

Revenue surging 54.1% year-over-year

Debt/EquityHealth
0.0510/10

Conservative balance sheet, low leverage

HNI3 strengths · Avg: 10.0/10
PEG RatioValuation
0.3910/10

Growing faster than its price suggests

Price/BookValuation
1.3x10/10

Reasonable price relative to book value

Revenue GrowthGrowth
124.7%10/10

Revenue surging 124.7% year-over-year

Areas to Watch

EFOI4 concerns · Avg: 2.8/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$22.80M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-22.6%2/10

ROE of -22.6% — below average capital efficiency

Altman Z-ScoreHealth
-39.362/10

Distress zone — elevated risk

HNI4 concerns · Avg: 3.0/10
Return on EquityProfitability
0.1%3/10

ROE of 0.1% — below average capital efficiency

Profit MarginProfitability
0.0%3/10

0.0% margin — thin

Operating MarginProfitability
1.6%3/10

Operating margin of 1.6%

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : EFOI

The strongest argument for EFOI centers on PEG Ratio, Revenue Growth, Debt/Equity. Revenue growth of 54.1% demonstrates continued momentum. PEG of 0.31 suggests the stock is reasonably priced for its growth.

Bull Case : HNI

The strongest argument for HNI centers on PEG Ratio, Price/Book, Revenue Growth. Revenue growth of 124.7% demonstrates continued momentum. PEG of 0.39 suggests the stock is reasonably priced for its growth.

Bear Case : EFOI

The primary concerns for EFOI are EPS Growth, Market Cap, Return on Equity.

Bear Case : HNI

The primary concerns for HNI are Return on Equity, Profit Margin, Operating Margin. A P/E of 115.5x leaves little room for execution misses. Thin 0.0% margins leave little buffer for downturns.

Key Dynamics to Monitor

EFOI carries more volatility with a beta of 2.14 — expect wider price swings.

HNI is growing revenue faster at 124.7% — sustainability is the question.

EFOI generates stronger free cash flow (69,000), providing more financial flexibility.

Monitor FURNISHINGS, FIXTURES & APPLIANCES industry trends, competitive dynamics, and regulatory changes.

Bottom Line

HNI scores higher overall (59/100 vs 33/100) and 124.7% revenue growth. Both earn "Buy" 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.

Energy Focu

CONSUMER CYCLICAL · FURNISHINGS, FIXTURES & APPLIANCES · USA

Energy Focus, Inc. designs, develops, manufactures, markets and sells energy efficient lighting systems in the United States and internationally. The company is headquartered in Solon, Ohio.

HNI Corp

CONSUMER CYCLICAL · FURNISHINGS, FIXTURES & APPLIANCES · USA

HNI Corporation manufactures and sells workplace furniture and residential construction products in the United States, Canada, China, Hong Kong, India, Mexico, Dubai, Taiwan, and Singapore. The company is headquartered in Muscatine, Iowa.

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