WallStSmart

Energy Focu (EFOI)vsSea Ltd (SE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sea Ltd generates 647084% more annual revenue ($25.19B vs $3.89M). SE leads profitability with a 6.4% profit margin vs -23.1%. EFOI appears more attractively valued with a PEG of 0.31. SE earns a higher WallStSmart Score of 52/100 (C-).

EFOI

Hold

36

out of 100

Grade: F

Growth: 5.3Profit: 2.0Value: 5.7Quality: 6.5
Piotroski: 4/9Altman Z: -39.35

SE

Buy

52

out of 100

Grade: C-

Growth: 8.0Profit: 5.5Value: 6.0Quality: 7.5
Piotroski: 6/9Altman Z: 1.53
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

EFOISignificantly Overvalued (-89.0%)

Margin of Safety

-89.0%

Fair Value

$0.91

Current Price

$2.82

$1.91 premium

UndervaluedFair: $0.91Overvalued
SEUndervalued (+52.3%)

Margin of Safety

+52.3%

Fair Value

$240.26

Current Price

$108.37

$131.89 discount

UndervaluedFair: $240.26Overvalued

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

SE3 strengths · Avg: 9.3/10
Revenue GrowthGrowth
46.6%10/10

Revenue surging 46.6% year-over-year

Market CapQuality
$66.83B9/10

Large-cap with strong market position

Debt/EquityHealth
0.289/10

Conservative balance sheet, low leverage

Areas to Watch

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

0.0% earnings growth

Market CapQuality
$18.28M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-22.6%2/10

ROE of -22.6% — below average capital efficiency

Altman Z-ScoreHealth
-39.352/10

Distress zone — elevated risk

SE4 concerns · Avg: 3.8/10
PEG RatioValuation
1.514/10

Expensive relative to growth rate

EPS GrowthGrowth
3.1%4/10

3.1% earnings growth

Altman Z-ScoreHealth
1.534/10

Distress zone — elevated risk

Profit MarginProfitability
6.4%3/10

6.4% margin — thin

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 : SE

The strongest argument for SE centers on Revenue Growth, Market Cap, Debt/Equity. Revenue growth of 46.6% demonstrates continued momentum.

Bear Case : EFOI

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

Bear Case : SE

The primary concerns for SE are PEG Ratio, EPS Growth, Altman Z-Score. A P/E of 41.5x leaves little room for execution misses.

Key Dynamics to Monitor

EFOI carries more volatility with a beta of 2.15 — expect wider price swings.

EFOI is growing revenue faster at 54.1% — sustainability is the question.

SE generates stronger free cash flow (919M), providing more financial flexibility.

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

Bottom Line

SE scores higher overall (52/100 vs 36/100) and 46.6% revenue growth. Both earn "Buy" and "Hold" 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.

Sea Ltd

CONSUMER CYCLICAL · INTERNET RETAIL · USA

Sea Limited is engaged in the digital entertainment, e-commerce and digital financial services businesses in Southeast Asia, Latin America, the rest of Asia and internationally. The company is headquartered in Singapore.

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