WallStSmart

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

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Scotts Miracle-Gro Company generates 453% more annual revenue ($3.40B vs $614.53M). UAN leads profitability with a 20.7% profit margin vs 2.6%. UAN trades at a lower P/E of 8.1x. UAN earns a higher WallStSmart Score of 70/100 (B-).

SMG

Hold

43

out of 100

Grade: D

Growth: 3.3Profit: 4.0Value: 8.7Quality: 6.5
Piotroski: 5/9Altman Z: 1.90

UAN

Strong Buy

70

out of 100

Grade: B-

Growth: 7.3Profit: 9.0Value: 8.3Quality: 6.0
Piotroski: 5/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

SMGUndervalued (+3.8%)

Margin of Safety

+3.8%

Fair Value

$69.86

Current Price

$67.67

$2.19 discount

UndervaluedFair: $69.86Overvalued
UANUndervalued (+80.5%)

Margin of Safety

+80.5%

Fair Value

$563.47

Current Price

$138.14

$425.33 discount

UndervaluedFair: $563.47Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

SMG2 strengths · Avg: 9.0/10
Debt/EquityHealth
-5.0510/10

Conservative balance sheet, low leverage

PEG RatioValuation
0.738/10

Growing faster than its price suggests

UAN6 strengths · Avg: 9.8/10
P/E RatioValuation
8.1x10/10

Attractively priced relative to earnings

Return on EquityProfitability
42.0%10/10

Every $100 of equity generates 42 in profit

Operating MarginProfitability
32.7%10/10

Strong operational efficiency at 32.7%

Revenue GrowthGrowth
30.6%10/10

Revenue surging 30.6% year-over-year

EPS GrowthGrowth
1031.0%10/10

Earnings expanding 1031.0% YoY

Profit MarginProfitability
20.7%9/10

Keeps 21 of every $100 in revenue as profit

Areas to Watch

SMG4 concerns · Avg: 2.8/10
Altman Z-ScoreHealth
1.904/10

Grey zone — moderate risk

Profit MarginProfitability
2.6%3/10

2.6% margin — thin

Return on EquityProfitability
-47.6%2/10

ROE of -47.6% — below average capital efficiency

Revenue GrowthGrowth
-3.3%2/10

Revenue declined 3.3%

UAN2 concerns · Avg: 2.5/10
Market CapQuality
$1.03B3/10

Smaller company, higher risk/reward

Free Cash FlowQuality
$-45.17M2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : SMG

The strongest argument for SMG centers on Debt/Equity, PEG Ratio. PEG of 0.73 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 20.7% and operating margin at 32.7%. Revenue growth of 30.6% demonstrates continued momentum.

Bear Case : SMG

The primary concerns for SMG are Altman Z-Score, Profit Margin, Return on Equity. Thin 2.6% margins leave little buffer for downturns.

Bear Case : UAN

The primary concerns for UAN are Market Cap, Free Cash Flow.

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 1.92 — expect wider price swings.

UAN is growing revenue faster at 30.6% — sustainability is the question.

UAN generates stronger free cash flow (-45M), providing more financial flexibility.

Bottom Line

UAN scores higher overall (70/100 vs 43/100), backed by strong 20.7% margins and 30.6% 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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