WallStSmart

South Plains Financial Inc (SPFI)vsU.S. Bancorp (USB)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

U.S. Bancorp generates 12478% more annual revenue ($26.65B vs $211.85M). USB leads profitability with a 29.3% profit margin vs 28.7%. USB trades at a lower P/E of 11.4x. USB earns a higher WallStSmart Score of 71/100 (B).

SPFI

Buy

63

out of 100

Grade: C+

Growth: 6.7Profit: 7.5Value: 6.7Quality: 5.8
Piotroski: 5/9

USB

Strong Buy

71

out of 100

Grade: B

Growth: 6.0Profit: 7.5Value: 6.3Quality: 3.5
Piotroski: 4/9Altman Z: -0.36

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

SPFI5 strengths · Avg: 9.6/10
P/E RatioValuation
11.7x10/10

Attractively priced relative to earnings

Price/BookValuation
1.3x10/10

Reasonable price relative to book value

Operating MarginProfitability
34.1%10/10

Strong operational efficiency at 34.1%

Profit MarginProfitability
28.7%9/10

Keeps 29 of every $100 in revenue as profit

Debt/EquityHealth
0.129/10

Conservative balance sheet, low leverage

USB6 strengths · Avg: 9.3/10
P/E RatioValuation
11.4x10/10

Attractively priced relative to earnings

Price/BookValuation
1.5x10/10

Reasonable price relative to book value

Operating MarginProfitability
37.8%10/10

Strong operational efficiency at 37.8%

Market CapQuality
$84.69B9/10

Large-cap with strong market position

Profit MarginProfitability
29.3%9/10

Keeps 29 of every $100 in revenue as profit

Free Cash FlowQuality
$1.34B8/10

Generating 1.3B in free cash flow

Areas to Watch

SPFI1 concerns · Avg: 3.0/10
Market CapQuality
$799.53M3/10

Smaller company, higher risk/reward

USB4 concerns · Avg: 3.3/10
PEG RatioValuation
1.834/10

Expensive relative to growth rate

Revenue GrowthGrowth
4.6%4/10

4.6% revenue growth

Debt/EquityHealth
1.203/10

Elevated debt levels

Altman Z-ScoreHealth
-0.362/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : SPFI

The strongest argument for SPFI centers on P/E Ratio, Price/Book, Operating Margin. Profitability is solid with margins at 28.7% and operating margin at 34.1%. Revenue growth of 10.6% demonstrates continued momentum.

Bull Case : USB

The strongest argument for USB centers on P/E Ratio, Price/Book, Operating Margin. Profitability is solid with margins at 29.3% and operating margin at 37.8%.

Bear Case : SPFI

The primary concerns for SPFI are Market Cap.

Bear Case : USB

The primary concerns for USB are PEG Ratio, Revenue Growth, Debt/Equity.

Key Dynamics to Monitor

SPFI profiles as a mature stock while USB is a value play — different risk/reward profiles.

USB carries more volatility with a beta of 1.02 — expect wider price swings.

SPFI is growing revenue faster at 10.6% — sustainability is the question.

USB generates stronger free cash flow (1.3B), providing more financial flexibility.

Bottom Line

USB scores higher overall (71/100 vs 63/100), backed by strong 29.3% margins. Both earn "Strong Buy" and "Buy" ratings respectively — the choice depends on your investment horizon and risk tolerance.

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

South Plains Financial Inc

FINANCIAL SERVICES · BANKS - REGIONAL · USA

South Plains Financial, Inc. is a bank holding company for City Bank providing commercial and consumer financial services to small and medium-sized businesses and individuals. The company is headquartered in Lubbock, Texas.

U.S. Bancorp

FINANCIAL SERVICES · BANKS - REGIONAL · USA

U.S. Bancorp is an American bank holding company based in Minneapolis, Minnesota, and incorporated in Delaware. The company provides banking, investment, mortgage, trust, and payment services products to individuals, businesses, governmental entities, and other financial institutions.

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