WallStSmart

Accel Entertainment Inc (ACEL)vsDraftKings Inc (DKNG)

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Smart Verdict

WallStSmart Research — data-driven comparison

DraftKings Inc generates 363% more annual revenue ($6.29B vs $1.36B). ACEL leads profitability with a 3.8% profit margin vs 0.9%. ACEL trades at a lower P/E of 20.3x. DKNG earns a higher WallStSmart Score of 56/100 (C).

ACEL

Hold

46

out of 100

Grade: D+

Growth: 6.0Profit: 6.0Value: 6.3Quality: 6.0
Piotroski: 4/9Altman Z: 2.15

DKNG

Buy

56

out of 100

Grade: C

Growth: 9.3Profit: 4.5Value: 7.3Quality: 3.5
Piotroski: 5/9Altman Z: -0.55
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ACELUndervalued (+24.2%)

Margin of Safety

+24.2%

Fair Value

$14.64

Current Price

$12.06

$2.58 discount

UndervaluedFair: $14.64Overvalued
DKNGUndervalued (+63.6%)

Margin of Safety

+63.6%

Fair Value

$72.24

Current Price

$24.93

$47.31 discount

UndervaluedFair: $72.24Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ACEL0 strengths · Avg: 0/10

No standout strengths identified

DKNG3 strengths · Avg: 9.3/10
PEG RatioValuation
0.1110/10

Growing faster than its price suggests

EPS GrowthGrowth
184.6%10/10

Earnings expanding 184.6% YoY

Revenue GrowthGrowth
16.8%8/10

16.8% revenue growth

Areas to Watch

ACEL4 concerns · Avg: 2.8/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$991.37M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
3.8%3/10

3.8% margin — thin

Debt/EquityHealth
2.181/10

Elevated debt levels

DKNG4 concerns · Avg: 2.5/10
Profit MarginProfitability
0.9%3/10

0.9% margin — thin

Operating MarginProfitability
0.3%3/10

Operating margin of 0.3%

P/E RatioValuation
322.2x2/10

Premium valuation, high expectations priced in

Price/BookValuation
20.4x2/10

Trading at 20.4x book value

Comparative Analysis Report

WallStSmart Research

Bull Case : ACEL

ACEL has a balanced fundamental profile.

Bull Case : DKNG

The strongest argument for DKNG centers on PEG Ratio, EPS Growth, Revenue Growth. Revenue growth of 16.8% demonstrates continued momentum. PEG of 0.11 suggests the stock is reasonably priced for its growth.

Bear Case : ACEL

The primary concerns for ACEL are EPS Growth, Market Cap, Profit Margin. Debt-to-equity of 2.18 is elevated, increasing financial risk. Thin 3.8% margins leave little buffer for downturns.

Bear Case : DKNG

The primary concerns for DKNG are Profit Margin, Operating Margin, P/E Ratio. A P/E of 322.2x leaves little room for execution misses. Debt-to-equity of 2.22 is elevated, increasing financial risk.

Key Dynamics to Monitor

ACEL profiles as a value stock while DKNG is a growth play — different risk/reward profiles.

DKNG carries more volatility with a beta of 1.65 — expect wider price swings.

DKNG is growing revenue faster at 16.8% — sustainability is the question.

ACEL generates stronger free cash flow (20M), providing more financial flexibility.

Bottom Line

DKNG scores higher overall (56/100 vs 46/100) and 16.8% revenue growth. ACEL offers better value entry with a 24.2% 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.

Accel Entertainment Inc

CONSUMER CYCLICAL · GAMBLING · USA

Accel Entertainment, Inc., is a distributed games operator in the United States. The company is headquartered in Burr Ridge, Illinois.

DraftKings Inc

CONSUMER CYCLICAL · GAMBLING · USA

DraftKings Inc. is a digital sports entertainment and games company in the United States. The company is headquartered in Boston, Massachusetts.

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