WallStSmart

Southern Company (SO)vsXPLR Infrastructure LP Unit (XIFR)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Southern Company generates 2455% more annual revenue ($30.18B vs $1.18B). SO leads profitability with a 14.5% profit margin vs 8.7%. SO appears more attractively valued with a PEG of 2.53. SO earns a higher WallStSmart Score of 56/100 (C).

SO

Buy

56

out of 100

Grade: C

Growth: 4.0Profit: 7.0Value: 3.3Quality: 2.5
Piotroski: 2/9Altman Z: 0.65

XIFR

Hold

43

out of 100

Grade: D

Growth: 4.0Profit: 4.0Value: 7.3Quality: 4.3
Piotroski: 3/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

SOSignificantly Overvalued (-47.7%)

Margin of Safety

-47.7%

Fair Value

$62.70

Current Price

$92.60

$29.90 premium

UndervaluedFair: $62.70Overvalued
XIFRUndervalued (+76.3%)

Margin of Safety

+76.3%

Fair Value

$46.71

Current Price

$11.62

$35.09 discount

UndervaluedFair: $46.71Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

SO3 strengths · Avg: 8.3/10
Market CapQuality
$102.01B9/10

Large-cap with strong market position

Price/BookValuation
2.8x8/10

Reasonable price relative to book value

Operating MarginProfitability
25.8%8/10

Strong operational efficiency at 25.8%

XIFR2 strengths · Avg: 10.0/10
P/E RatioValuation
9.5x10/10

Attractively priced relative to earnings

Price/BookValuation
0.3x10/10

Reasonable price relative to book value

Areas to Watch

SO4 concerns · Avg: 2.3/10
Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

PEG RatioValuation
2.532/10

Expensive relative to growth rate

EPS GrowthGrowth
-0.8%2/10

Earnings declined 0.8%

Free Cash FlowQuality
$-1.72B2/10

Negative free cash flow — burning cash

XIFR4 concerns · Avg: 3.3/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$1.09B3/10

Smaller company, higher risk/reward

Return on EquityProfitability
3.3%3/10

ROE of 3.3% — below average capital efficiency

Debt/EquityHealth
1.983/10

Elevated debt levels

Comparative Analysis Report

WallStSmart Research

Bull Case : SO

The strongest argument for SO centers on Market Cap, Price/Book, Operating Margin.

Bull Case : XIFR

The strongest argument for XIFR centers on P/E Ratio, Price/Book.

Bear Case : SO

The primary concerns for SO are Piotroski F-Score, PEG Ratio, EPS Growth. Debt-to-equity of 2.05 is elevated, increasing financial risk.

Bear Case : XIFR

The primary concerns for XIFR are EPS Growth, Market Cap, Return on Equity. Debt-to-equity of 1.98 is elevated, increasing financial risk.

Key Dynamics to Monitor

XIFR carries more volatility with a beta of 0.89 — expect wider price swings.

SO is growing revenue faster at 8.0% — sustainability is the question.

XIFR generates stronger free cash flow (-30M), providing more financial flexibility.

Monitor UTILITIES - REGULATED ELECTRIC industry trends, competitive dynamics, and regulatory changes.

Bottom Line

SO scores higher overall (56/100 vs 43/100). XIFR offers better value entry with a 76.3% margin of safety. Both earn "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.

Southern Company

UTILITIES · UTILITIES - REGULATED ELECTRIC · USA

Southern Company is an American gas and electric utility holding company based in the southern United States. It is headquartered in Atlanta, Georgia, with executive offices also located in Birmingham, Alabama.

XPLR Infrastructure LP Unit

UTILITIES · UTILITIES - RENEWABLE · USA

XPLR Infrastructure, LP acquires, owns, and manages contracted clean energy projects in the United States. The company is headquartered in Juno Beach, Florida.

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