WallStSmart

Acushnet Holdings Corp (GOLF)vsUnited Parks & Resorts Inc (PRKS)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Acushnet Holdings Corp generates 58% more annual revenue ($2.61B vs $1.65B). PRKS leads profitability with a 9.1% profit margin vs 6.5%. PRKS trades at a lower P/E of 17.0x. GOLF earns a higher WallStSmart Score of 46/100 (D+).

GOLF

Hold

46

out of 100

Grade: D+

Growth: 4.0Profit: 7.0Value: 3.7Quality: 6.0
Piotroski: 3/9Altman Z: 2.21

PRKS

Avoid

30

out of 100

Grade: F

Growth: 2.0Profit: 5.0Value: 7.0Quality: 5.5
Piotroski: 4/9Altman Z: 1.47
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for GOLF.

PRKSUndervalued (+24.9%)

Margin of Safety

+24.9%

Fair Value

$47.64

Current Price

$40.77

$6.87 discount

UndervaluedFair: $47.64Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

GOLF1 strengths · Avg: 9.0/10
Return on EquityProfitability
20.7%9/10

Every $100 of equity generates 21 in profit

PRKS2 strengths · Avg: 9.0/10
Debt/EquityHealth
-4.2810/10

Conservative balance sheet, low leverage

P/E RatioValuation
17.0x8/10

Attractively priced relative to earnings

Areas to Watch

GOLF4 concerns · Avg: 3.3/10
P/E RatioValuation
34.4x4/10

Premium valuation, high expectations priced in

Profit MarginProfitability
6.5%3/10

6.5% margin — thin

Debt/EquityHealth
1.393/10

Elevated debt levels

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

PRKS4 concerns · Avg: 2.3/10
Return on EquityProfitability
0.0%3/10

ROE of 0.0% — below average capital efficiency

Revenue GrowthGrowth
-3.0%2/10

Revenue declined 3.0%

EPS GrowthGrowth
-44.1%2/10

Earnings declined 44.1%

Free Cash FlowQuality
$-2.83M2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : GOLF

The strongest argument for GOLF centers on Return on Equity.

Bull Case : PRKS

The strongest argument for PRKS centers on Debt/Equity, P/E Ratio.

Bear Case : GOLF

The primary concerns for GOLF are P/E Ratio, Profit Margin, Debt/Equity.

Bear Case : PRKS

The primary concerns for PRKS are Return on Equity, Revenue Growth, EPS Growth.

Key Dynamics to Monitor

PRKS carries more volatility with a beta of 1.18 — expect wider price swings.

GOLF is growing revenue faster at 7.1% — sustainability is the question.

PRKS generates stronger free cash flow (-3M), providing more financial flexibility.

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

Bottom Line

GOLF scores higher overall (46/100 vs 30/100). PRKS offers better value entry with a 24.9% margin of safety. Both earn "Hold" 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.

Acushnet Holdings Corp

CONSUMER CYCLICAL · LEISURE · USA

Acushnet Holdings Corp. The company is headquartered in Fairhaven, Massachusetts.

United Parks & Resorts Inc

CONSUMER CYCLICAL · LEISURE · USA

United Parks & Resorts Inc., is a theme park and entertainment company in the United States. The company is headquartered in Orlando, Florida.

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