WallStSmart

Energy Focu (EFOI)vsSomnigroup International Inc. (SGI)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Somnigroup International Inc. generates 193441% more annual revenue ($7.48B vs $3.86M). SGI leads profitability with a 5.1% profit margin vs -25.0%. EFOI appears more attractively valued with a PEG of 0.31. SGI earns a higher WallStSmart Score of 78/100 (B+).

EFOI

Avoid

28

out of 100

Grade: F

Growth: 2.7Profit: 2.0Value: 6.7Quality: 6.5
Piotroski: 4/9Altman Z: -37.40

SGI

Strong Buy

78

out of 100

Grade: B+

Growth: 9.3Profit: 6.5Value: 8.0Quality: 4.0
Piotroski: 3/9Altman Z: 2.58
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for EFOI.

SGIOvervalued (-12.8%)

Margin of Safety

-12.8%

Fair Value

$86.11

Current Price

$74.71

$11.40 premium

UndervaluedFair: $86.11Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

EFOI2 strengths · Avg: 10.0/10
PEG RatioValuation
0.3110/10

Growing faster than its price suggests

Debt/EquityHealth
0.0910/10

Conservative balance sheet, low leverage

SGI5 strengths · Avg: 9.0/10
Revenue GrowthGrowth
54.7%10/10

Revenue surging 54.7% year-over-year

EPS GrowthGrowth
62.4%10/10

Earnings expanding 62.4% YoY

Return on EquityProfitability
20.9%9/10

Every $100 of equity generates 21 in profit

PEG RatioValuation
0.838/10

Growing faster than its price suggests

Operating MarginProfitability
22.8%8/10

Strong operational efficiency at 22.8%

Areas to Watch

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

0.0% earnings growth

Market CapQuality
$10.50M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-30.4%2/10

ROE of -30.4% — below average capital efficiency

Revenue GrowthGrowth
-30.9%2/10

Revenue declined 30.9%

SGI4 concerns · Avg: 2.3/10
Profit MarginProfitability
5.1%3/10

5.1% margin — thin

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

P/E RatioValuation
41.0x2/10

Premium valuation, high expectations priced in

Debt/EquityHealth
2.221/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : EFOI

The strongest argument for EFOI centers on PEG Ratio, Debt/Equity. PEG of 0.31 suggests the stock is reasonably priced for its growth.

Bull Case : SGI

The strongest argument for SGI centers on Revenue Growth, EPS Growth, Return on Equity. Revenue growth of 54.7% demonstrates continued momentum. PEG of 0.83 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 : SGI

The primary concerns for SGI are Profit Margin, Piotroski F-Score, P/E Ratio. A P/E of 41.0x leaves little room for execution misses. Debt-to-equity of 2.22 is elevated, increasing financial risk.

Key Dynamics to Monitor

EFOI profiles as a turnaround stock while SGI is a hypergrowth play — different risk/reward profiles.

EFOI carries more volatility with a beta of 1.61 — expect wider price swings.

SGI is growing revenue faster at 54.7% — sustainability is the question.

SGI generates stronger free cash flow (41M), providing more financial flexibility.

Bottom Line

SGI scores higher overall (78/100 vs 28/100) and 54.7% revenue growth. Both earn "Strong 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.

Somnigroup International Inc.

CONSUMER CYCLICAL · FURNISHINGS, FIXTURES & APPLIANCES · USA

Somnigroup International Inc., designs, manufactures, distributes, and retails bedding products in the United States and internationally. The company is headquartered in Lexington, Kentucky.

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