WallStSmart

Mattel Inc (MAT)vsOneSpaWorld Holdings Ltd (OSW)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Mattel Inc generates 444% more annual revenue ($5.38B vs $989.00M). MAT leads profitability with a 9.3% profit margin vs 7.8%. MAT trades at a lower P/E of 9.4x. MAT earns a higher WallStSmart Score of 56/100 (C).

MAT

Buy

56

out of 100

Grade: C

Growth: 2.7Profit: 5.5Value: 8.0Quality: 6.0
Piotroski: 3/9Altman Z: 2.56

OSW

Buy

52

out of 100

Grade: C-

Growth: 8.7Profit: 6.0Value: 5.0Quality: 7.3
Piotroski: 5/9Altman Z: 3.33
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

MATUndervalued (+21.7%)

Margin of Safety

+21.7%

Fair Value

$20.18

Current Price

$14.08

$6.10 discount

UndervaluedFair: $20.18Overvalued
OSWUndervalued (+11.4%)

Margin of Safety

+11.4%

Fair Value

$25.44

Current Price

$24.07

$1.37 discount

UndervaluedFair: $25.44Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

MAT3 strengths · Avg: 9.0/10
P/E RatioValuation
9.4x10/10

Attractively priced relative to earnings

Return on EquityProfitability
23.7%9/10

Every $100 of equity generates 24 in profit

Price/BookValuation
1.9x8/10

Reasonable price relative to book value

OSW2 strengths · Avg: 9.0/10
Altman Z-ScoreHealth
3.3310/10

Safe zone — low bankruptcy risk

EPS GrowthGrowth
43.3%8/10

Earnings expanding 43.3% YoY

Areas to Watch

MAT4 concerns · Avg: 3.0/10
Revenue GrowthGrowth
4.3%4/10

4.3% revenue growth

Debt/EquityHealth
1.233/10

Elevated debt levels

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

EPS GrowthGrowth
-18.5%2/10

Earnings declined 18.5%

OSW2 concerns · Avg: 3.5/10
P/E RatioValuation
31.7x4/10

Premium valuation, high expectations priced in

Profit MarginProfitability
7.8%3/10

7.8% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : MAT

The strongest argument for MAT centers on P/E Ratio, Return on Equity, Price/Book. PEG of 1.16 suggests the stock is reasonably priced for its growth.

Bull Case : OSW

The strongest argument for OSW centers on Altman Z-Score, EPS Growth. Revenue growth of 12.7% demonstrates continued momentum.

Bear Case : MAT

The primary concerns for MAT are Revenue Growth, Debt/Equity, Piotroski F-Score.

Bear Case : OSW

The primary concerns for OSW are P/E Ratio, Profit Margin.

Key Dynamics to Monitor

OSW carries more volatility with a beta of 0.95 — expect wider price swings.

OSW is growing revenue faster at 12.7% — sustainability is the question.

OSW generates stronger free cash flow (5M), providing more financial flexibility.

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

Bottom Line

MAT scores higher overall (56/100 vs 52/100). Both earn "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.

Mattel Inc

CONSUMER CYCLICAL · LEISURE · USA

Mattel, Inc., a children's entertainment company, designs and produces toys and consumer products worldwide. The company is headquartered in El Segundo, California.

OneSpaWorld Holdings Ltd

CONSUMER CYCLICAL · LEISURE · USA

OneSpaWorld Holdings Limited operates health and wellness centers aboard cruise ships and in destination resorts globally. The company is headquartered in Nassau, Bahamas.

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