WallStSmart

Nocera Inc (NCRA)vsTarget Corporation (TGT)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Target Corporation generates 1532246% more annual revenue ($106.38B vs $6.94M). TGT leads profitability with a 3.2% profit margin vs -73.3%. TGT earns a higher WallStSmart Score of 52/100 (C-).

NCRA

Avoid

29

out of 100

Grade: F

Growth: 2.0Profit: 2.0Value: 6.7Quality: 6.5
Piotroski: 3/9Altman Z: -2.21

TGT

Buy

52

out of 100

Grade: C-

Growth: 3.3Profit: 5.5Value: 4.7Quality: 4.5
Piotroski: 3/9Altman Z: 2.47
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

NCRAUndervalued (+73.2%)

Margin of Safety

+73.2%

Fair Value

$1.82

Current Price

$1.75

$0.07 discount

UndervaluedFair: $1.82Overvalued
TGTUndervalued (+4.0%)

Margin of Safety

+4.0%

Fair Value

$119.43

Current Price

$165.93

$46.50 discount

UndervaluedFair: $119.43Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

NCRA2 strengths · Avg: 10.0/10
Price/BookValuation
0.5x10/10

Reasonable price relative to book value

Debt/EquityHealth
0.0010/10

Conservative balance sheet, low leverage

TGT3 strengths · Avg: 8.7/10
Market CapQuality
$68.59B9/10

Large-cap with strong market position

Return on EquityProfitability
24.6%9/10

Every $100 of equity generates 25 in profit

Free Cash FlowQuality
$2.43B8/10

Generating 2.4B in free cash flow

Areas to Watch

NCRA4 concerns · Avg: 2.5/10
Market CapQuality
$2.98M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Return on EquityProfitability
-446.0%2/10

ROE of -446.0% — below average capital efficiency

Revenue GrowthGrowth
-46.1%2/10

Revenue declined 46.1%

TGT4 concerns · Avg: 3.0/10
Profit MarginProfitability
3.2%3/10

3.2% margin — thin

Operating MarginProfitability
4.5%3/10

Operating margin of 4.5%

Debt/EquityHealth
1.053/10

Elevated debt levels

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : NCRA

The strongest argument for NCRA centers on Price/Book, Debt/Equity.

Bull Case : TGT

The strongest argument for TGT centers on Market Cap, Return on Equity, Free Cash Flow.

Bear Case : NCRA

The primary concerns for NCRA are Market Cap, Piotroski F-Score, Return on Equity.

Bear Case : TGT

The primary concerns for TGT are Profit Margin, Operating Margin, Debt/Equity. Thin 3.2% margins leave little buffer for downturns.

Key Dynamics to Monitor

NCRA profiles as a turnaround stock while TGT is a value play — different risk/reward profiles.

NCRA carries more volatility with a beta of 1.19 — expect wider price swings.

TGT is growing revenue faster at 6.7% — sustainability is the question.

TGT generates stronger free cash flow (2.4B), providing more financial flexibility.

Bottom Line

TGT scores higher overall (52/100 vs 29/100). NCRA offers better value entry with a 73.2% margin of safety. Both earn "Buy" 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.

Nocera Inc

CONSUMER DEFENSIVE · PACKAGED FOODS · USA

Nocera, Inc., designs, develops and manufactures land-based recirculating aquaculture systems for fish farming in Taiwan. The company is headquartered in New Taipei City, Taiwan.

Target Corporation

CONSUMER DEFENSIVE · DISCOUNT STORES · USA

Target Corporation is an American retail corporation. Their retail formats include the discount store Target, the hypermarket SuperTarget, and small-format stores previously named CityTarget and TargetExpress before being consolidated under the Target branding.

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