WallStSmart

Escalade Incorporated (ESCA)vsMattel Inc (MAT)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Mattel Inc generates 2152% more annual revenue ($5.49B vs $243.83M). ESCA leads profitability with a 9.5% profit margin vs 7.8%. MAT appears more attractively valued with a PEG of 0.97. ESCA earns a higher WallStSmart Score of 66/100 (B-).

ESCA

Strong Buy

66

out of 100

Grade: B-

Growth: 6.0Profit: 7.0Value: 6.0Quality: 9.5
Piotroski: 6/9Altman Z: 5.10

MAT

Buy

63

out of 100

Grade: C+

Growth: 3.3Profit: 5.5Value: 8.7Quality: 5.5
Piotroski: 3/9Altman Z: 2.56
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ESCAOvervalued (-14.5%)

Margin of Safety

-14.5%

Fair Value

$12.39

Current Price

$19.51

$7.12 premium

UndervaluedFair: $12.39Overvalued
MATUndervalued (+23.5%)

Margin of Safety

+23.5%

Fair Value

$20.65

Current Price

$14.01

$6.64 discount

UndervaluedFair: $20.65Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ESCA6 strengths · Avg: 9.3/10
Price/BookValuation
1.5x10/10

Reasonable price relative to book value

EPS GrowthGrowth
423.1%10/10

Earnings expanding 423.1% YoY

Debt/EquityHealth
0.0910/10

Conservative balance sheet, low leverage

Altman Z-ScoreHealth
5.1010/10

Safe zone — low bankruptcy risk

P/E RatioValuation
12.1x8/10

Attractively priced relative to earnings

Operating MarginProfitability
20.7%8/10

Strong operational efficiency at 20.7%

MAT4 strengths · Avg: 8.8/10
P/E RatioValuation
10.3x10/10

Attractively priced relative to earnings

Return on EquityProfitability
23.7%9/10

Every $100 of equity generates 24 in profit

PEG RatioValuation
0.978/10

Growing faster than its price suggests

Price/BookValuation
2.0x8/10

Reasonable price relative to book value

Areas to Watch

ESCA1 concerns · Avg: 3.0/10
Market CapQuality
$277.52M3/10

Smaller company, higher risk/reward

MAT4 concerns · Avg: 3.0/10
Profit MarginProfitability
7.8%3/10

7.8% margin — thin

Operating MarginProfitability
1.3%3/10

Operating margin of 1.3%

Debt/EquityHealth
1.373/10

Elevated debt levels

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : ESCA

The strongest argument for ESCA centers on Price/Book, EPS Growth, Debt/Equity. PEG of 1.05 suggests the stock is reasonably priced for its growth.

Bull Case : MAT

The strongest argument for MAT centers on P/E Ratio, Return on Equity, PEG Ratio. Revenue growth of 10.5% demonstrates continued momentum. PEG of 0.97 suggests the stock is reasonably priced for its growth.

Bear Case : ESCA

The primary concerns for ESCA are Market Cap.

Bear Case : MAT

The primary concerns for MAT are Profit Margin, Operating Margin, Debt/Equity.

Key Dynamics to Monitor

MAT carries more volatility with a beta of 0.73 — expect wider price swings.

MAT is growing revenue faster at 10.5% — sustainability is the question.

ESCA generates stronger free cash flow (8M), providing more financial flexibility.

Monitor LEISURE industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ESCA scores higher overall (66/100 vs 63/100). MAT offers better value entry with a 23.5% margin of safety. Both earn "Strong 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.

Escalade Incorporated

CONSUMER CYCLICAL · LEISURE · USA

Escalade, Incorporated, manufactures and sells sporting goods in North America, Europe, and internationally. The company is headquartered in Evansville, Indiana.

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Mattel Inc

CONSUMER CYCLICAL · LEISURE · USA

Mattel, Inc., a children's entertainment company, designs and produces toys and consumer products worldwide. The company is headquartered in El Segundo, California.

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