WallStSmart

CVR Partners LP (UAN)vsUSA Rare Earth, Inc. (USAR)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

CVR Partners LP generates 36786% more annual revenue ($606.04M vs $1.64M). UAN leads profitability with a 16.3% profit margin vs 0.0%. UAN earns a higher WallStSmart Score of 48/100 (D+).

UAN

Hold

48

out of 100

Grade: D+

Growth: 4.7Profit: 7.0Value: 5.0Quality: 6.0
Piotroski: 5/9

USAR

Avoid

21

out of 100

Grade: F

Growth: 4.3Profit: 2.5Value: 5.0Quality: 5.3
Piotroski: 2/9Altman Z: -41.68
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

UANSignificantly Overvalued (-56.5%)

Margin of Safety

-56.5%

Fair Value

$70.28

Current Price

$133.27

$62.99 premium

UndervaluedFair: $70.28Overvalued

Intrinsic value data unavailable for USAR.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

UAN3 strengths · Avg: 9.3/10
Return on EquityProfitability
35.3%10/10

Every $100 of equity generates 35 in profit

EPS GrowthGrowth
1031.0%10/10

Earnings expanding 1031.0% YoY

P/E RatioValuation
14.3x8/10

Attractively priced relative to earnings

USAR0 strengths · Avg: 0/10

No standout strengths identified

Areas to Watch

UAN4 concerns · Avg: 2.0/10
Market CapQuality
$1.41B3/10

Smaller company, higher risk/reward

Revenue GrowthGrowth
-6.1%2/10

Revenue declined 6.1%

Free Cash FlowQuality
$-45.17M2/10

Negative free cash flow — burning cash

Operating MarginProfitability
-3.8%1/10

Operating margin of -3.8%

USAR4 concerns · Avg: 3.5/10
Revenue GrowthGrowth
0.0%4/10

0.0% revenue growth

EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Profit MarginProfitability
0.0%3/10

0.0% margin — thin

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : UAN

The strongest argument for UAN centers on Return on Equity, EPS Growth, P/E Ratio. Profitability is solid with margins at 16.3% and operating margin at -3.8%.

Bull Case : USAR

USAR has a balanced fundamental profile.

Bear Case : UAN

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

Bear Case : USAR

The primary concerns for USAR are Revenue Growth, EPS Growth, Profit Margin.

Key Dynamics to Monitor

UAN profiles as a declining stock while USAR is a value play — different risk/reward profiles.

USAR carries more volatility with a beta of 1.37 — expect wider price swings.

USAR is growing revenue faster at 0.0% — sustainability is the question.

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

Bottom Line

UAN scores higher overall (48/100 vs 21/100), backed by strong 16.3% margins. 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.

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.

USA Rare Earth, Inc.

BASIC MATERIALS · OTHER INDUSTRIAL METALS & MINING · USA

USA Rare Earth, Inc. engages in mining, processing, and supplying rare earths and other critical minerals. The company is headquartered in Stillwater, Oklahoma.

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