WallStSmart

Hafnia Limited (HAFN)vsSFL Corporation Ltd (SFL)

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Smart Verdict

WallStSmart Research — data-driven comparison

Hafnia Limited generates 274% more annual revenue ($2.67B vs $712.36M). HAFN leads profitability with a 24.7% profit margin vs 9.0%. HAFN trades at a lower P/E of 7.1x. HAFN earns a higher WallStSmart Score of 78/100 (B+).

HAFN

Strong Buy

78

out of 100

Grade: B+

Growth: 8.7Profit: 8.5Value: 5.7Quality: 6.5
Piotroski: 3/9Altman Z: 2.32

SFL

Buy

55

out of 100

Grade: C-

Growth: 6.0Profit: 6.5Value: 5.7Quality: 2.5
Piotroski: 3/9Altman Z: 0.42
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

HAFNSignificantly Overvalued (-80.2%)

Margin of Safety

-80.2%

Fair Value

$3.68

Current Price

$9.38

$5.70 premium

UndervaluedFair: $3.68Overvalued
SFLUndervalued (+52.7%)

Margin of Safety

+52.7%

Fair Value

$21.14

Current Price

$13.18

$7.96 discount

UndervaluedFair: $21.14Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

HAFN6 strengths · Avg: 9.2/10
P/E RatioValuation
7.1x10/10

Attractively priced relative to earnings

Revenue GrowthGrowth
47.2%10/10

Revenue surging 47.2% year-over-year

EPS GrowthGrowth
266.7%10/10

Earnings expanding 266.7% YoY

Profit MarginProfitability
24.7%9/10

Keeps 25 of every $100 in revenue as profit

Price/BookValuation
2.0x8/10

Reasonable price relative to book value

Operating MarginProfitability
29.5%8/10

Strong operational efficiency at 29.5%

SFL3 strengths · Avg: 9.3/10
Operating MarginProfitability
33.7%10/10

Strong operational efficiency at 33.7%

EPS GrowthGrowth
2179.0%10/10

Earnings expanding 2179.0% YoY

Price/BookValuation
1.8x8/10

Reasonable price relative to book value

Areas to Watch

HAFN1 concerns · Avg: 3.0/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

SFL4 concerns · Avg: 3.3/10
Revenue GrowthGrowth
2.7%4/10

2.7% revenue growth

Market CapQuality
$1.74B3/10

Smaller company, higher risk/reward

Return on EquityProfitability
3.3%3/10

ROE of 3.3% — below average capital efficiency

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : HAFN

The strongest argument for HAFN centers on P/E Ratio, Revenue Growth, EPS Growth. Profitability is solid with margins at 24.7% and operating margin at 29.5%. Revenue growth of 47.2% demonstrates continued momentum.

Bull Case : SFL

The strongest argument for SFL centers on Operating Margin, EPS Growth, Price/Book.

Bear Case : HAFN

The primary concerns for HAFN are Piotroski F-Score.

Bear Case : SFL

The primary concerns for SFL are Revenue Growth, Market Cap, Return on Equity. A P/E of 52.2x leaves little room for execution misses. Debt-to-equity of 2.30 is elevated, increasing financial risk.

Key Dynamics to Monitor

HAFN profiles as a growth stock while SFL is a value play — different risk/reward profiles.

SFL carries more volatility with a beta of 0.44 — expect wider price swings.

HAFN is growing revenue faster at 47.2% — sustainability is the question.

HAFN generates stronger free cash flow (252M), providing more financial flexibility.

Bottom Line

HAFN scores higher overall (78/100 vs 55/100), backed by strong 24.7% margins and 47.2% revenue growth. SFL offers better value entry with a 52.7% 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.

Hafnia Limited

INDUSTRIALS · MARINE SHIPPING · USA

Hafnia Limited owns and operates oil product tankers in Bermuda. The company is headquartered in Hamilton, Bermuda.

SFL Corporation Ltd

INDUSTRIALS · MARINE SHIPPING · USA

SFL Corporation Ltd. is engaged in the ownership, operation and chartering of vessels and related assets offshore in medium and long-term charters. The company is headquartered in Hamilton, Bermuda.

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