WallStSmart

One Gas Inc (OGS)vsSouthern Company (SO)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Southern Company generates 1117% more annual revenue ($29.55B vs $2.43B). SO leads profitability with a 14.7% profit margin vs 10.9%. SO appears more attractively valued with a PEG of 2.66. OGS earns a higher WallStSmart Score of 57/100 (C).

OGS

Buy

57

out of 100

Grade: C

Growth: 4.7Profit: 6.5Value: 4.7Quality: 3.8
Piotroski: 5/9Altman Z: 0.88

SO

Buy

54

out of 100

Grade: C-

Growth: 4.0Profit: 6.0Value: 3.3Quality: 5.0
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

OGSUndervalued (+11.2%)

Margin of Safety

+11.2%

Fair Value

$93.85

Current Price

$87.61

$6.24 discount

UndervaluedFair: $93.85Overvalued
SOSignificantly Overvalued (-35.0%)

Margin of Safety

-35.0%

Fair Value

$71.61

Current Price

$96.70

$25.09 premium

UndervaluedFair: $71.61Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

OGS2 strengths · Avg: 8.0/10
Price/BookValuation
1.6x8/10

Reasonable price relative to book value

Operating MarginProfitability
20.3%8/10

Strong operational efficiency at 20.3%

SO1 strengths · Avg: 9.0/10
Market CapQuality
$109.01B9/10

Large-cap with strong market position

Areas to Watch

OGS3 concerns · Avg: 2.0/10
PEG RatioValuation
4.192/10

Expensive relative to growth rate

Free Cash FlowQuality
$-124.78M2/10

Negative free cash flow — burning cash

Altman Z-ScoreHealth
0.882/10

Distress zone — elevated risk

SO3 concerns · Avg: 2.0/10
PEG RatioValuation
2.662/10

Expensive relative to growth rate

EPS GrowthGrowth
-22.1%2/10

Earnings declined 22.1%

Free Cash FlowQuality
$-1.86B2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : OGS

The strongest argument for OGS centers on Price/Book, Operating Margin.

Bull Case : SO

The strongest argument for SO centers on Market Cap. Revenue growth of 10.1% demonstrates continued momentum.

Bear Case : OGS

The primary concerns for OGS are PEG Ratio, Free Cash Flow, Altman Z-Score.

Bear Case : SO

The primary concerns for SO are PEG Ratio, EPS Growth, Free Cash Flow.

Key Dynamics to Monitor

OGS carries more volatility with a beta of 0.74 — expect wider price swings.

SO is growing revenue faster at 10.1% — sustainability is the question.

OGS generates stronger free cash flow (-125M), providing more financial flexibility.

Monitor UTILITIES - REGULATED GAS industry trends, competitive dynamics, and regulatory changes.

Bottom Line

OGS scores higher overall (57/100 vs 54/100). 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.

One Gas Inc

UTILITIES · UTILITIES - REGULATED GAS · USA

ONE Gas, Inc. is a regulated natural gas distribution company in the United States. The company is headquartered in Tulsa, Oklahoma.

Southern Company

UTILITIES · UTILITIES - REGULATED ELECTRIC · USA

Southern Company is an American gas and electric utility holding company based in the southern United States. It is headquartered in Atlanta, Georgia, with executive offices also located in Birmingham, Alabama.

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