Penn National Gaming Inc (PENN)vsSea Ltd (SE)
PENN
Penn National Gaming Inc
$21.09
-2.04%
CONSUMER CYCLICAL · Cap: $2.82B
SE
Sea Ltd
$91.33
-6.00%
CONSUMER CYCLICAL · Cap: $55.94B
Smart Verdict
WallStSmart Research — data-driven comparison
Sea Ltd generates 256% more annual revenue ($25.19B vs $7.07B). SE leads profitability with a 6.4% profit margin vs -13.5%. PENN appears more attractively valued with a PEG of 1.01. PENN earns a higher WallStSmart Score of 59/100 (C).
PENN
Buy59
out of 100
Grade: C
SE
Buy58
out of 100
Grade: C
Intrinsic Value Comparison
Multi-model valuation · Graham Formula
Margin of Safety
+79.5%
Fair Value
$65.22
Current Price
$21.09
$44.13 discount
Margin of Safety
+52.8%
Fair Value
$242.66
Current Price
$91.33
$151.33 discount
Key Strengths & Concerns
Side-by-side fundamental analysis
Key Strengths
Reasonable price relative to book value
Earnings expanding 208.9% YoY
Revenue surging 46.6% year-over-year
Large-cap with strong market position
Conservative balance sheet, low leverage
Areas to Watch
Weak financial health signals
ROE of -40.1% — below average capital efficiency
Distress zone — elevated risk
Currently unprofitable
Premium valuation, high expectations priced in
3.1% earnings growth
Distress zone — elevated risk
6.4% margin — thin
Comparative Analysis Report
WallStSmart ResearchBull Case : PENN
The strongest argument for PENN centers on Price/Book, EPS Growth. PEG of 1.01 suggests the stock is reasonably priced for its growth.
Bull Case : SE
The strongest argument for SE centers on Revenue Growth, Market Cap, Debt/Equity. Revenue growth of 46.6% demonstrates continued momentum. PEG of 1.31 suggests the stock is reasonably priced for its growth.
Bear Case : PENN
The primary concerns for PENN are Piotroski F-Score, Return on Equity, Altman Z-Score. Debt-to-equity of 4.52 is elevated, increasing financial risk.
Bear Case : SE
The primary concerns for SE are P/E Ratio, EPS Growth, Altman Z-Score.
Key Dynamics to Monitor
PENN profiles as a turnaround stock while SE is a hypergrowth play — different risk/reward profiles.
SE carries more volatility with a beta of 1.57 — expect wider price swings.
SE is growing revenue faster at 46.6% — sustainability is the question.
Monitor RESORTS & CASINOS industry trends, competitive dynamics, and regulatory changes.
Bottom Line
PENN scores higher overall (59/100 vs 58/100). SE offers better value entry with a 52.8% margin of safety. 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.
Penn National Gaming Inc
CONSUMER CYCLICAL · RESORTS & CASINOS · USA
Penn National Gaming, Inc. is an American operator of casinos and racetracks, based in Wyomissing, Pennsylvania.
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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