WallStSmart

Eaton Corporation PLC (ETN)vsCorning Incorporated (GLW)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Eaton Corporation PLC generates 76% more annual revenue ($27.45B vs $15.63B). ETN leads profitability with a 14.9% profit margin vs 10.2%. GLW appears more attractively valued with a PEG of 1.39. GLW earns a higher WallStSmart Score of 65/100 (C+).

ETN

Buy

61

out of 100

Grade: C+

Growth: 6.7Profit: 7.5Value: 5.3Quality: 5.0
Piotroski: 4/9

GLW

Buy

65

out of 100

Grade: C+

Growth: 7.3Profit: 6.5Value: 4.7Quality: 7.5
Piotroski: 5/9Altman Z: 2.03
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ETNFair Value (-2.4%)

Margin of Safety

-2.4%

Fair Value

$386.70

Current Price

$375.00

$11.70 premium

UndervaluedFair: $386.70Overvalued
GLWSignificantly Overvalued (-55.2%)

Margin of Safety

-55.2%

Fair Value

$85.64

Current Price

$146.35

$60.71 premium

UndervaluedFair: $85.64Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ETN4 strengths · Avg: 8.5/10
Market CapQuality
$145.30B9/10

Large-cap with strong market position

Return on EquityProfitability
21.5%9/10

Every $100 of equity generates 22 in profit

Operating MarginProfitability
20.0%8/10

Strong operational efficiency at 20.0%

Free Cash FlowQuality
$1.79B8/10

Generating 1.8B in free cash flow

GLW3 strengths · Avg: 9.0/10
EPS GrowthGrowth
77.4%10/10

Earnings expanding 77.4% YoY

Market CapQuality
$106.88B9/10

Large-cap with strong market position

Revenue GrowthGrowth
20.4%8/10

Revenue surging 20.4% year-over-year

Areas to Watch

ETN2 concerns · Avg: 3.0/10
P/E RatioValuation
35.8x4/10

Premium valuation, high expectations priced in

PEG RatioValuation
2.642/10

Expensive relative to growth rate

GLW2 concerns · Avg: 3.0/10
Price/BookValuation
10.6x4/10

Trading at 10.6x book value

P/E RatioValuation
68.1x2/10

Premium valuation, high expectations priced in

Comparative Analysis Report

WallStSmart Research

Bull Case : ETN

The strongest argument for ETN centers on Market Cap, Return on Equity, Operating Margin. Revenue growth of 13.1% demonstrates continued momentum.

Bull Case : GLW

The strongest argument for GLW centers on EPS Growth, Market Cap, Revenue Growth. Revenue growth of 20.4% demonstrates continued momentum. PEG of 1.39 suggests the stock is reasonably priced for its growth.

Bear Case : ETN

The primary concerns for ETN are P/E Ratio, PEG Ratio.

Bear Case : GLW

The primary concerns for GLW are Price/Book, P/E Ratio. A P/E of 68.1x leaves little room for execution misses.

Key Dynamics to Monitor

ETN profiles as a value stock while GLW is a growth play — different risk/reward profiles.

ETN carries more volatility with a beta of 1.17 — expect wider price swings.

GLW is growing revenue faster at 20.4% — sustainability is the question.

ETN generates stronger free cash flow (1.8B), providing more financial flexibility.

Bottom Line

GLW scores higher overall (65/100 vs 61/100) and 20.4% revenue growth. Both earn "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.

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.

Corning Incorporated

TECHNOLOGY · ELECTRONIC COMPONENTS · USA

Corning Incorporated is an American multinational technology company that specializes in specialty glass, ceramics, and related materials and technologies including advanced optics, primarily for industrial and scientific applications.

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