WallStSmart

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

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sony Group Corp generates 1788449136% more annual revenue ($12.48T vs $697,790). REFR leads profitability with a 0.0% profit margin vs -2.6%. SONY appears more attractively valued with a PEG of 1.92. SONY earns a higher WallStSmart Score of 47/100 (D+).

REFR

Avoid

15

out of 100

Grade: F

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

SONY

Hold

47

out of 100

Grade: D+

Growth: 5.3Profit: 4.0Value: 5.0Quality: 7.0
Piotroski: 5/9Altman Z: 2.44
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

REFRUndervalued (+80.5%)

Margin of Safety

+80.5%

Fair Value

$5.33

Current Price

$0.74

$4.59 discount

UndervaluedFair: $5.33Overvalued

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
$379.67B10/10

Generating 379.7B in free cash flow

Market CapQuality
$124.55B9/10

Large-cap with strong market position

Debt/EquityHealth
0.219/10

Conservative balance sheet, low leverage

Price/BookValuation
2.6x8/10

Reasonable price relative to book value

Revenue GrowthGrowth
15.4%8/10

15.4% revenue growth

Areas to Watch

REFR4 concerns · Avg: 3.5/10
Price/BookValuation
14.8x4/10

Trading at 14.8x book value

EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$25.73M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
0.0%3/10

0.0% margin — thin

SONY4 concerns · Avg: 2.3/10
PEG RatioValuation
1.924/10

Expensive relative to growth rate

Return on EquityProfitability
-4.2%2/10

ROE of -4.2% — below average capital efficiency

EPS GrowthGrowth
-57.5%2/10

Earnings declined 57.5%

Profit MarginProfitability
-2.6%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. Revenue growth of 15.4% demonstrates continued momentum.

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, EPS Growth.

Key Dynamics to Monitor

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

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

SONY is growing revenue faster at 15.4% — sustainability is the question.

SONY generates stronger free cash flow (379.7B), providing more financial flexibility.

Bottom Line

SONY scores higher overall (47/100 vs 15/100) and 15.4% revenue growth. REFR offers better value entry with a 80.5% margin of safety. Both earn "Hold" 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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