WallStSmart

Scotts Miracle-Gro Company (SMG)vsCVR Partners LP (UAN)

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Smart Verdict

WallStSmart Research — data-driven comparison

Scotts Miracle-Gro Company generates 415% more annual revenue ($3.48B vs $676.86M). UAN leads profitability with a 23.7% profit margin vs 2.1%. UAN trades at a lower P/E of 8.5x. UAN earns a higher WallStSmart Score of 70/100 (B).

SMG

Hold

48

out of 100

Grade: D+

Growth: 2.7Profit: 5.5Value: 5.3Quality: 6.5
Piotroski: 5/9Altman Z: 1.90

UAN

Strong Buy

70

out of 100

Grade: B

Growth: 6.7Profit: 9.0Value: 6.7Quality: 6.8
Piotroski: 6/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

SMGSignificantly Overvalued (-17.5%)

Margin of Safety

-17.5%

Fair Value

$57.20

Current Price

$50.89

$6.31 premium

UndervaluedFair: $57.20Overvalued

Intrinsic value data unavailable for UAN.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

SMG2 strengths · Avg: 9.0/10
Debt/EquityHealth
-10.1310/10

Conservative balance sheet, low leverage

PEG RatioValuation
0.748/10

Growing faster than its price suggests

UAN6 strengths · Avg: 9.5/10
P/E RatioValuation
8.5x10/10

Attractively priced relative to earnings

Return on EquityProfitability
39.0%10/10

Every $100 of equity generates 39 in profit

Operating MarginProfitability
42.4%10/10

Strong operational efficiency at 42.4%

EPS GrowthGrowth
99.9%10/10

Earnings expanding 99.9% YoY

Profit MarginProfitability
23.7%9/10

Keeps 24 of every $100 in revenue as profit

Revenue GrowthGrowth
20.0%8/10

Revenue surging 20.0% year-over-year

Areas to Watch

SMG4 concerns · Avg: 3.3/10
Revenue GrowthGrowth
1.1%4/10

1.1% revenue growth

Altman Z-ScoreHealth
1.904/10

Grey zone — moderate risk

Profit MarginProfitability
2.1%3/10

2.1% margin — thin

Return on EquityProfitability
-47.6%2/10

ROE of -47.6% — below average capital efficiency

UAN2 concerns · Avg: 3.0/10
Market CapQuality
$1.36B3/10

Smaller company, higher risk/reward

Debt/EquityHealth
1.643/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : SMG

The strongest argument for SMG centers on Debt/Equity, PEG Ratio. PEG of 0.74 suggests the stock is reasonably priced for its growth.

Bull Case : UAN

The strongest argument for UAN centers on P/E Ratio, Return on Equity, Operating Margin. Profitability is solid with margins at 23.7% and operating margin at 42.4%. Revenue growth of 20.0% demonstrates continued momentum.

Bear Case : SMG

The primary concerns for SMG are Revenue Growth, Altman Z-Score, Profit Margin. Thin 2.1% margins leave little buffer for downturns.

Bear Case : UAN

The primary concerns for UAN are Market Cap, Debt/Equity. Debt-to-equity of 1.64 is elevated, increasing financial risk.

Key Dynamics to Monitor

SMG profiles as a value stock while UAN is a growth play — different risk/reward profiles.

SMG carries more volatility with a beta of 1.81 — expect wider price swings.

UAN is growing revenue faster at 20.0% — sustainability is the question.

SMG generates stronger free cash flow (307M), providing more financial flexibility.

Bottom Line

UAN scores higher overall (70/100 vs 48/100), backed by strong 23.7% margins and 20.0% revenue growth. Both earn "Strong Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

Scotts Miracle-Gro Company

BASIC MATERIALS · AGRICULTURAL INPUTS · USA

Scotts Miracle-Gro Company manufactures, markets, and sells lawn and garden products to consumers in the United States and internationally. The company is headquartered in Marysville, Ohio.

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CVR Partners LP

BASIC MATERIALS · AGRICULTURAL INPUTS · USA

CVR Partners, LP, produces and distributes nitrogen fertilizer products in the United States. The company is headquartered in Sugar Land, Texas.

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