WallStSmart

Abbott Laboratories (ABT)vsElutia Inc. (ELUT)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Abbott Laboratories generates 362247% more annual revenue ($45.13B vs $12.46M). ELUT leads profitability with a 400.2% profit margin vs 13.9%. ABT earns a higher WallStSmart Score of 56/100 (C).

ABT

Buy

56

out of 100

Grade: C

Growth: 4.0Profit: 6.0Value: 4.7Quality: 6.0
Piotroski: 4/9Altman Z: 2.71

ELUT

Hold

37

out of 100

Grade: F

Growth: 2.7Profit: 6.0Value: 5.3Quality: 6.5
Piotroski: 4/9Altman Z: -3.55
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ABTSignificantly Overvalued (-24.7%)

Margin of Safety

-24.7%

Fair Value

$70.91

Current Price

$90.50

$19.59 premium

UndervaluedFair: $70.91Overvalued
ELUTUndervalued (+5.2%)

Margin of Safety

+5.2%

Fair Value

$0.95

Current Price

$1.00

$0.05 discount

UndervaluedFair: $0.95Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ABT1 strengths · Avg: 9.0/10
Market CapQuality
$154.45B9/10

Large-cap with strong market position

ELUT4 strengths · Avg: 9.3/10
Return on EquityProfitability
221.3%10/10

Every $100 of equity generates 221 in profit

Profit MarginProfitability
400.2%10/10

Keeps 400 of every $100 in revenue as profit

Debt/EquityHealth
0.279/10

Conservative balance sheet, low leverage

Price/BookValuation
1.9x8/10

Reasonable price relative to book value

Areas to Watch

ABT1 concerns · Avg: 2.0/10
EPS GrowthGrowth
-19.7%2/10

Earnings declined 19.7%

ELUT4 concerns · Avg: 2.8/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$46.86M3/10

Smaller company, higher risk/reward

Revenue GrowthGrowth
-48.4%2/10

Revenue declined 48.4%

Free Cash FlowQuality
$-8.29M2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : ABT

The strongest argument for ABT centers on Market Cap. PEG of 1.32 suggests the stock is reasonably priced for its growth.

Bull Case : ELUT

The strongest argument for ELUT centers on Return on Equity, Profit Margin, Debt/Equity. Profitability is solid with margins at 400.2% and operating margin at -184.4%.

Bear Case : ABT

The primary concerns for ABT are EPS Growth.

Bear Case : ELUT

The primary concerns for ELUT are EPS Growth, Market Cap, Revenue Growth.

Key Dynamics to Monitor

ABT profiles as a value stock while ELUT is a declining play — different risk/reward profiles.

ELUT carries more volatility with a beta of 0.76 — expect wider price swings.

ABT is growing revenue faster at 7.8% — sustainability is the question.

ABT generates stronger free cash flow (916M), providing more financial flexibility.

Bottom Line

ABT scores higher overall (56/100 vs 37/100). 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.

Abbott Laboratories

HEALTHCARE · MEDICAL DEVICES · USA

Abbott Laboratories is an American multinational medical devices and health care company with headquarters in Abbott Park, Illinois, United States. The company was founded by Chicago physician Wallace Calvin Abbott in 1888 to formulate known drugs; today, it sells medical devices, diagnostics, branded generic medicines and nutritional products. It split off its research-based pharmaceuticals business into AbbVie in 2013.

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Elutia Inc.

HEALTHCARE · MEDICAL DEVICES · USA

Elutia Inc., a commercial-stage company, engages in developing and commercializing drug-eluting biomatrix technology to enhance surgical outcomes. The company is headquartered in Silver Spring, Maryland.

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