WallStSmart

Airbnb Inc (ABNB)vsSea Ltd (SE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Sea Ltd generates 99% more annual revenue ($25.19B vs $12.65B). ABNB leads profitability with a 19.9% profit margin vs 6.4%. SE appears more attractively valued with a PEG of 1.24. ABNB earns a higher WallStSmart Score of 59/100 (C).

ABNB

Buy

59

out of 100

Grade: C

Growth: 7.3Profit: 7.0Value: 6.7Quality: 5.0
Piotroski: 3/9Altman Z: 1.20

SE

Buy

58

out of 100

Grade: C

Growth: 8.0Profit: 5.5Value: 6.7Quality: 7.5
Piotroski: 6/9Altman Z: 1.53
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ABNBUndervalued (+38.8%)

Margin of Safety

+38.8%

Fair Value

$232.65

Current Price

$138.85

$93.80 discount

UndervaluedFair: $232.65Overvalued
SEUndervalued (+52.8%)

Margin of Safety

+52.8%

Fair Value

$242.66

Current Price

$86.56

$156.10 discount

UndervaluedFair: $242.66Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ABNB4 strengths · Avg: 8.8/10
Return on EquityProfitability
33.0%10/10

Every $100 of equity generates 33 in profit

Market CapQuality
$82.47B9/10

Large-cap with strong market position

Revenue GrowthGrowth
17.9%8/10

17.9% revenue growth

Free Cash FlowQuality
$1.71B8/10

Generating 1.7B in free cash flow

SE3 strengths · Avg: 9.3/10
Revenue GrowthGrowth
46.6%10/10

Revenue surging 46.6% year-over-year

Market CapQuality
$53.08B9/10

Large-cap with strong market position

Debt/EquityHealth
0.289/10

Conservative balance sheet, low leverage

Areas to Watch

ABNB4 concerns · Avg: 3.5/10
P/E RatioValuation
34.4x4/10

Premium valuation, high expectations priced in

Price/BookValuation
10.8x4/10

Trading at 10.8x book value

Operating MarginProfitability
3.2%3/10

Operating margin of 3.2%

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

SE4 concerns · Avg: 3.8/10
P/E RatioValuation
34.1x4/10

Premium valuation, high expectations priced in

EPS GrowthGrowth
3.1%4/10

3.1% earnings growth

Altman Z-ScoreHealth
1.534/10

Distress zone — elevated risk

Profit MarginProfitability
6.4%3/10

6.4% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : ABNB

The strongest argument for ABNB centers on Return on Equity, Market Cap, Revenue Growth. Profitability is solid with margins at 19.9% and operating margin at 3.2%. Revenue growth of 17.9% demonstrates continued momentum.

Bull Case : SE

The strongest argument for SE centers on Revenue Growth, Market Cap, Debt/Equity. Revenue growth of 46.6% demonstrates continued momentum. PEG of 1.24 suggests the stock is reasonably priced for its growth.

Bear Case : ABNB

The primary concerns for ABNB are P/E Ratio, Price/Book, Operating Margin.

Bear Case : SE

The primary concerns for SE are P/E Ratio, EPS Growth, Altman Z-Score.

Key Dynamics to Monitor

ABNB profiles as a growth stock while SE is a hypergrowth play — different risk/reward profiles.

SE carries more volatility with a beta of 1.57 — expect wider price swings.

SE is growing revenue faster at 46.6% — sustainability is the question.

Monitor TRAVEL SERVICES industry trends, competitive dynamics, and regulatory changes.

Bottom Line

ABNB scores higher overall (59/100 vs 58/100), backed by strong 19.9% margins and 17.9% revenue growth. SE offers better value entry with a 52.8% margin of safety. Both earn "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.

Airbnb Inc

CONSUMER CYCLICAL · TRAVEL SERVICES · USA

Airbnb, Inc. is an American company that operates an online marketplace for lodging, primarily homestays for vacation rentals, and tourism activities, based in San Francisco, California.

Sea Ltd

CONSUMER CYCLICAL · INTERNET RETAIL · USA

Sea Limited is engaged in the digital entertainment, e-commerce and digital financial services businesses in Southeast Asia, Latin America, the rest of Asia and internationally. The company is headquartered in Singapore.

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