WallStSmart

Jerash Holdings US Inc (JRSH)vsSea Ltd (SE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sea Ltd generates 15054% more annual revenue ($25.19B vs $166.26M). SE leads profitability with a 6.4% profit margin vs 2.1%. JRSH trades at a lower P/E of 17.1x. SE earns a higher WallStSmart Score of 52/100 (C-).

JRSH

Hold

46

out of 100

Grade: D+

Growth: 6.0Profit: 5.0Value: 7.7Quality: 8.5
Piotroski: 4/9Altman Z: 4.75

SE

Buy

52

out of 100

Grade: C-

Growth: 8.0Profit: 5.5Value: 6.0Quality: 7.5
Piotroski: 6/9Altman Z: 1.53
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

JRSHUndervalued (+32.9%)

Margin of Safety

+32.9%

Fair Value

$5.05

Current Price

$4.45

$0.60 discount

UndervaluedFair: $5.05Overvalued
SEUndervalued (+52.3%)

Margin of Safety

+52.3%

Fair Value

$240.26

Current Price

$108.37

$131.89 discount

UndervaluedFair: $240.26Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

JRSH5 strengths · Avg: 9.4/10
Price/BookValuation
0.9x10/10

Reasonable price relative to book value

Revenue GrowthGrowth
46.6%10/10

Revenue surging 46.6% year-over-year

Altman Z-ScoreHealth
4.7510/10

Safe zone — low bankruptcy risk

Debt/EquityHealth
0.139/10

Conservative balance sheet, low leverage

P/E RatioValuation
17.1x8/10

Attractively priced relative to earnings

SE3 strengths · Avg: 9.3/10
Revenue GrowthGrowth
46.6%10/10

Revenue surging 46.6% year-over-year

Market CapQuality
$66.83B9/10

Large-cap with strong market position

Debt/EquityHealth
0.289/10

Conservative balance sheet, low leverage

Areas to Watch

JRSH4 concerns · Avg: 2.8/10
Market CapQuality
$58.80M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
2.8%3/10

ROE of 2.8% — below average capital efficiency

Profit MarginProfitability
2.1%3/10

2.1% margin — thin

EPS GrowthGrowth
-27.3%2/10

Earnings declined 27.3%

SE4 concerns · Avg: 3.8/10
PEG RatioValuation
1.514/10

Expensive relative to growth rate

EPS GrowthGrowth
3.1%4/10

3.1% earnings growth

Altman Z-ScoreHealth
1.534/10

Distress zone — elevated risk

Profit MarginProfitability
6.4%3/10

6.4% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : JRSH

The strongest argument for JRSH centers on Price/Book, Revenue Growth, Altman Z-Score. Revenue growth of 46.6% demonstrates continued momentum.

Bull Case : SE

The strongest argument for SE centers on Revenue Growth, Market Cap, Debt/Equity. Revenue growth of 46.6% demonstrates continued momentum.

Bear Case : JRSH

The primary concerns for JRSH are Market Cap, Return on Equity, Profit Margin. Thin 2.1% margins leave little buffer for downturns.

Bear Case : SE

The primary concerns for SE are PEG Ratio, EPS Growth, Altman Z-Score. A P/E of 41.5x leaves little room for execution misses.

Key Dynamics to Monitor

SE carries more volatility with a beta of 1.55 — expect wider price swings.

SE is growing revenue faster at 46.6% — sustainability is the question.

SE generates stronger free cash flow (919M), providing more financial flexibility.

Monitor APPAREL MANUFACTURING industry trends, competitive dynamics, and regulatory changes.

Bottom Line

SE scores higher overall (52/100 vs 46/100) and 46.6% revenue growth. JRSH offers better value entry with a 32.9% margin of safety. Both earn "Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Jerash Holdings US Inc

CONSUMER CYCLICAL · APPAREL MANUFACTURING · USA

Jerash Holdings (USA), Inc., manufactures and exports custom and tailored sports and outdoor apparel. The company is headquartered in Fairfield, New Jersey.

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Sea Ltd

CONSUMER CYCLICAL · INTERNET RETAIL · USA

Sea Limited is engaged in the digital entertainment, e-commerce and digital financial services businesses in Southeast Asia, Latin America, the rest of Asia and internationally. The company is headquartered in Singapore.

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