WallStSmart

Corning Incorporated (GLW)vsResearch Frontiers Incorporated (REFR)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Corning Incorporated generates 1393853% more annual revenue ($15.63B vs $1.12M). GLW leads profitability with a 10.2% profit margin vs -1.8%. GLW appears more attractively valued with a PEG of 1.39. GLW earns a higher WallStSmart Score of 65/100 (C+).

GLW

Buy

65

out of 100

Grade: C+

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

REFR

Avoid

13

out of 100

Grade: F

Growth: 5.3Profit: 2.0Value: 4.0Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

GLWSignificantly Overvalued (-55.2%)

Margin of Safety

-55.2%

Fair Value

$85.64

Current Price

$146.35

$60.71 premium

UndervaluedFair: $85.64Overvalued

Intrinsic value data unavailable for REFR.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

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

REFR0 strengths · Avg: 0/10

No standout strengths identified

Areas to Watch

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

REFR4 concerns · Avg: 2.8/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$26.92M3/10

Smaller company, higher risk/reward

PEG RatioValuation
3.152/10

Expensive relative to growth rate

Price/BookValuation
28.3x2/10

Trading at 28.3x book value

Comparative Analysis Report

WallStSmart Research

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.

Bull Case : REFR

REFR has a balanced fundamental profile.

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.

Bear Case : REFR

The primary concerns for REFR are EPS Growth, Market Cap, PEG Ratio.

Key Dynamics to Monitor

GLW profiles as a growth stock while REFR is a turnaround play — different risk/reward profiles.

GLW carries more volatility with a beta of 1.02 — expect wider price swings.

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

GLW generates stronger free cash flow (620M), providing more financial flexibility.

Bottom Line

GLW scores higher overall (65/100 vs 13/100) and 20.4% revenue growth. Both earn "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.

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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Research Frontiers Incorporated

TECHNOLOGY · ELECTRONIC COMPONENTS · USA

Research Frontiers Incorporated develops and markets technology and devices to control the flow of light globally. The company is headquartered in Woodbury, New York.

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