WallStSmart

Research Frontiers Incorporated (REFR)vsSony Group Corp (SONY)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sony Group Corp generates 1940567510% more annual revenue ($12.70T vs $654,230). REFR leads profitability with a 0.0% profit margin vs -1.8%. SONY appears more attractively valued with a PEG of 1.67. SONY earns a higher WallStSmart Score of 59/100 (C).

REFR

Avoid

15

out of 100

Grade: F

Growth: 5.3Profit: 2.5Value: 5.7Quality: 5.5
Piotroski: 3/9Altman Z: -80.97

SONY

Buy

59

out of 100

Grade: C

Growth: 7.3Profit: 4.5Value: 5.0Quality: 7.5
Piotroski: 6/9Altman Z: 2.43
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

REFRUndervalued (+78.5%)

Margin of Safety

+78.5%

Fair Value

$4.84

Current Price

$0.39

$4.45 discount

UndervaluedFair: $4.84Overvalued

Intrinsic value data unavailable for SONY.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

REFR0 strengths · Avg: 0/10

No standout strengths identified

SONY5 strengths · Avg: 8.8/10
Free Cash FlowQuality
$59.56B10/10

Generating 59.6B in free cash flow

Market CapQuality
$143.48B9/10

Large-cap with strong market position

Debt/EquityHealth
0.229/10

Conservative balance sheet, low leverage

Price/BookValuation
2.6x8/10

Reasonable price relative to book value

EPS GrowthGrowth
47.6%8/10

Earnings expanding 47.6% YoY

Areas to Watch

REFR4 concerns · Avg: 3.5/10
Price/BookValuation
13.0x4/10

Trading at 13.0x book value

EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$14.02M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
0.0%3/10

0.0% margin — thin

SONY3 concerns · Avg: 2.3/10
PEG RatioValuation
1.674/10

Expensive relative to growth rate

Return on EquityProfitability
-2.9%2/10

ROE of -2.9% — below average capital efficiency

Profit MarginProfitability
-1.8%1/10

Currently unprofitable

Comparative Analysis Report

WallStSmart Research

Bull Case : REFR

REFR has a balanced fundamental profile.

Bull Case : SONY

The strongest argument for SONY centers on Free Cash Flow, Market Cap, Debt/Equity.

Bear Case : REFR

The primary concerns for REFR are Price/Book, EPS Growth, Market Cap.

Bear Case : SONY

The primary concerns for SONY are PEG Ratio, Return on Equity, Profit Margin.

Key Dynamics to Monitor

REFR profiles as a value stock while SONY is a turnaround play — different risk/reward profiles.

SONY carries more volatility with a beta of 0.76 — expect wider price swings.

SONY is growing revenue faster at 8.2% — sustainability is the question.

SONY generates stronger free cash flow (59.6B), providing more financial flexibility.

Bottom Line

SONY scores higher overall (59/100 vs 15/100). REFR offers better value entry with a 78.5% 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.

Research Frontiers Incorporated

TECHNOLOGY · ELECTRONIC COMPONENTS · USA

Research Frontiers Incorporated develops and markets technology and devices to control the flow of light globally. The company is headquartered in Woodbury, New York.

Sony Group Corp

TECHNOLOGY · CONSUMER ELECTRONICS · USA

Sony Group Corporation designs, develops, produces and sells electronic equipment, instruments and devices for the consumer, professional and industrial markets worldwide. The company is headquartered in Tokyo, Japan.

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