WallStSmart

Penn National Gaming Inc (PENN)vsSea Ltd (SE)

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Smart Verdict

WallStSmart Research — data-driven comparison

Sea Ltd generates 287% more annual revenue ($27.72B vs $7.16B). SE leads profitability with a 5.9% profit margin vs -12.7%. SE appears more attractively valued with a PEG of 1.00. SE earns a higher WallStSmart Score of 60/100 (C+).

PENN

Buy

59

out of 100

Grade: C

Growth: 6.7Profit: 3.5Value: 7.0Quality: 2.5
Piotroski: 3/9Altman Z: 0.31

SE

Buy

60

out of 100

Grade: C+

Growth: 8.7Profit: 5.5Value: 7.3Quality: 6.5
Piotroski: 6/9Altman Z: 1.53
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

PENNUndervalued (+79.2%)

Margin of Safety

+79.2%

Fair Value

$64.29

Current Price

$15.65

$48.64 discount

UndervaluedFair: $64.29Overvalued
SEUndervalued (+55.9%)

Margin of Safety

+55.9%

Fair Value

$259.48

Current Price

$99.55

$159.93 discount

UndervaluedFair: $259.48Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

PENN2 strengths · Avg: 10.0/10
Price/BookValuation
1.1x10/10

Reasonable price relative to book value

EPS GrowthGrowth
208.9%10/10

Earnings expanding 208.9% YoY

SE4 strengths · Avg: 8.8/10
Revenue GrowthGrowth
48.1%10/10

Revenue surging 48.1% year-over-year

Market CapQuality
$63.26B9/10

Large-cap with strong market position

PEG RatioValuation
1.008/10

Growing faster than its price suggests

Free Cash FlowQuality
$1.15B8/10

Generating 1.1B in free cash flow

Areas to Watch

PENN4 concerns · Avg: 2.0/10
Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Return on EquityProfitability
-40.1%2/10

ROE of -40.1% — below average capital efficiency

Altman Z-ScoreHealth
0.312/10

Distress zone — elevated risk

Profit MarginProfitability
-12.7%1/10

Currently unprofitable

SE3 concerns · Avg: 3.7/10
P/E RatioValuation
39.9x4/10

Premium valuation, high expectations priced in

Altman Z-ScoreHealth
1.534/10

Distress zone — elevated risk

Profit MarginProfitability
5.9%3/10

5.9% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull 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, PEG Ratio. Revenue growth of 48.1% demonstrates continued momentum. PEG of 1.00 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 3.66 is elevated, increasing financial risk.

Bear Case : SE

The primary concerns for SE are P/E Ratio, Altman Z-Score, Profit Margin.

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 1.52 — expect wider price swings.

SE is growing revenue faster at 48.1% — sustainability is the question.

SE generates stronger free cash flow (1.1B), providing more financial flexibility.

Bottom Line

SE scores higher overall (60/100 vs 59/100) and 48.1% revenue growth. PENN offers better value entry with a 79.2% 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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