WallStSmart

Itau Unibanco Banco Holding SA (ITUB)vsSouth Plains Financial Inc (SPFI)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Itau Unibanco Banco Holding SA generates 64109% more annual revenue ($143.71B vs $223.82M). ITUB leads profitability with a 32.6% profit margin vs 29.1%. ITUB trades at a lower P/E of 10.0x. ITUB earns a higher WallStSmart Score of 77/100 (B+).

ITUB

Strong Buy

77

out of 100

Grade: B+

Growth: 7.3Profit: 8.0Value: 7.0Quality: 3.3
Piotroski: 3/9

SPFI

Buy

65

out of 100

Grade: C+

Growth: 6.7Profit: 7.5Value: 6.0Quality: 5.0
Piotroski: 5/9Altman Z: -0.40

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ITUB6 strengths · Avg: 9.7/10
P/E RatioValuation
10.0x10/10

Attractively priced relative to earnings

Profit MarginProfitability
32.6%10/10

Keeps 33 of every $100 in revenue as profit

Operating MarginProfitability
39.1%10/10

Strong operational efficiency at 39.1%

Free Cash FlowQuality
$70.94B10/10

Generating 70.9B in free cash flow

Market CapQuality
$91.48B9/10

Large-cap with strong market position

Return on EquityProfitability
21.6%9/10

Every $100 of equity generates 22 in profit

SPFI6 strengths · Avg: 9.2/10
Price/BookValuation
1.3x10/10

Reasonable price relative to book value

Operating MarginProfitability
37.9%10/10

Strong operational efficiency at 37.9%

Debt/EquityHealth
0.1010/10

Conservative balance sheet, low leverage

Profit MarginProfitability
29.1%9/10

Keeps 29 of every $100 in revenue as profit

P/E RatioValuation
12.4x8/10

Attractively priced relative to earnings

Revenue GrowthGrowth
23.0%8/10

Revenue surging 23.0% year-over-year

Areas to Watch

ITUB2 concerns · Avg: 2.0/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Debt/EquityHealth
4.711/10

Elevated debt levels

SPFI2 concerns · Avg: 2.5/10
Market CapQuality
$859.63M3/10

Smaller company, higher risk/reward

Altman Z-ScoreHealth
-0.402/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : ITUB

The strongest argument for ITUB centers on P/E Ratio, Profit Margin, Operating Margin. Profitability is solid with margins at 32.6% and operating margin at 39.1%. Revenue growth of 17.5% demonstrates continued momentum.

Bull Case : SPFI

The strongest argument for SPFI centers on Price/Book, Operating Margin, Debt/Equity. Profitability is solid with margins at 29.1% and operating margin at 37.9%. Revenue growth of 23.0% demonstrates continued momentum.

Bear Case : ITUB

The primary concerns for ITUB are Piotroski F-Score, Debt/Equity. Debt-to-equity of 4.71 is elevated, increasing financial risk.

Bear Case : SPFI

The primary concerns for SPFI are Market Cap, Altman Z-Score.

Key Dynamics to Monitor

SPFI carries more volatility with a beta of 0.46 — expect wider price swings.

SPFI is growing revenue faster at 23.0% — sustainability is the question.

ITUB generates stronger free cash flow (70.9B), providing more financial flexibility.

Monitor BANKS - REGIONAL industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ITUB scores higher overall (77/100 vs 65/100), backed by strong 32.6% margins and 17.5% revenue growth. 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.

Itau Unibanco Banco Holding SA

FINANCIAL SERVICES · BANKS - REGIONAL · USA

Ita Unibanco Holding SA offers a range of financial products and services in Brazil and internationally. The company is headquartered in So Paulo, Brazil.

South Plains Financial Inc

FINANCIAL SERVICES · BANKS - REGIONAL · USA

South Plains Financial, Inc. is a bank holding company for City Bank providing commercial and consumer financial services to small and medium-sized businesses and individuals. The company is headquartered in Lubbock, Texas.

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