WallStSmart

Eaton Corporation PLC (ETN)vsGraham Corporation (GHM)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Eaton Corporation PLC generates 11906% more annual revenue ($28.52B vs $237.56M). ETN leads profitability with a 14.0% profit margin vs 6.3%. ETN appears more attractively valued with a PEG of 3.02. ETN earns a higher WallStSmart Score of 51/100 (C-).

ETN

Buy

51

out of 100

Grade: C-

Growth: 5.3Profit: 7.0Value: 3.7Quality: 5.5
Piotroski: 4/9Altman Z: 2.07

GHM

Hold

50

out of 100

Grade: D+

Growth: 8.7Profit: 5.5Value: 2.0Quality: 5.3
Piotroski: 1/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for ETN.

GHMSignificantly Overvalued (-57.9%)

Margin of Safety

-57.9%

Fair Value

$55.91

Current Price

$107.10

$51.19 premium

UndervaluedFair: $55.91Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ETN3 strengths · Avg: 8.7/10
Market CapQuality
$162.16B9/10

Large-cap with strong market position

Return on EquityProfitability
20.2%9/10

Every $100 of equity generates 20 in profit

Revenue GrowthGrowth
16.8%8/10

16.8% revenue growth

GHM3 strengths · Avg: 9.0/10
EPS GrowthGrowth
78.6%10/10

Earnings expanding 78.6% YoY

Debt/EquityHealth
0.139/10

Conservative balance sheet, low leverage

Revenue GrowthGrowth
20.5%8/10

Revenue surging 20.5% year-over-year

Areas to Watch

ETN4 concerns · Avg: 2.3/10
Debt/EquityHealth
1.103/10

Elevated debt levels

PEG RatioValuation
3.022/10

Expensive relative to growth rate

P/E RatioValuation
40.9x2/10

Premium valuation, high expectations priced in

EPS GrowthGrowth
-9.4%2/10

Earnings declined 9.4%

GHM4 concerns · Avg: 3.3/10
Price/BookValuation
9.0x4/10

Trading at 9.0x book value

Market CapQuality
$1.19B3/10

Smaller company, higher risk/reward

Profit MarginProfitability
6.3%3/10

6.3% margin — thin

Piotroski F-ScoreQuality
1/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : ETN

The strongest argument for ETN centers on Market Cap, Return on Equity, Revenue Growth. Revenue growth of 16.8% demonstrates continued momentum.

Bull Case : GHM

The strongest argument for GHM centers on EPS Growth, Debt/Equity, Revenue Growth. Revenue growth of 20.5% demonstrates continued momentum.

Bear Case : ETN

The primary concerns for ETN are Debt/Equity, PEG Ratio, P/E Ratio. A P/E of 40.9x leaves little room for execution misses.

Bear Case : GHM

The primary concerns for GHM are Price/Book, Market Cap, Profit Margin. A P/E of 79.3x leaves little room for execution misses.

Key Dynamics to Monitor

ETN carries more volatility with a beta of 1.24 — expect wider price swings.

GHM is growing revenue faster at 20.5% — sustainability is the question.

ETN generates stronger free cash flow (314M), providing more financial flexibility.

Monitor SPECIALTY INDUSTRIAL MACHINERY industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ETN scores higher overall (51/100 vs 50/100) and 16.8% 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.

Eaton Corporation PLC

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

Eaton Corporation plc is an American Irish-domiciled multinational power management company with 2020 sales of 17.86 billion USD, founded in the United States with corporate headquarters in Dublin, Ireland, and operational headquarters in Beachwood, Ohio.

Graham Corporation

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

Graham Corporation designs, manufactures and supplies vacuum and heat transfer equipment for the chemical, defense, petrochemical, oil refining, power generation / alternative energy and other industries. The company is headquartered in Batavia, New York.

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