WallStSmart

American Resources Corp Class A (AREC)vsLinde plc Ordinary Shares (LIN)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Linde plc Ordinary Shares generates 35763344% more annual revenue ($33.99B vs $95,030). LIN leads profitability with a 20.3% profit margin vs 0.0%. LIN earns a higher WallStSmart Score of 56/100 (C).

AREC

Avoid

19

out of 100

Grade: F

Growth: 2.7Profit: 2.5Value: 5.0Quality: 5.0

LIN

Buy

56

out of 100

Grade: C

Growth: 4.0Profit: 8.0Value: 3.3Quality: 4.0
Piotroski: 3/9Altman Z: 1.49
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for AREC.

LINSignificantly Overvalued (-44.6%)

Margin of Safety

-44.6%

Fair Value

$346.56

Current Price

$501.14

$154.58 premium

UndervaluedFair: $346.56Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

AREC0 strengths · Avg: 0/10

No standout strengths identified

LIN4 strengths · Avg: 8.8/10
Market CapQuality
$232.23B10/10

Mega-cap, among the largest globally

Profit MarginProfitability
20.3%9/10

Keeps 20 of every $100 in revenue as profit

Operating MarginProfitability
28.2%8/10

Strong operational efficiency at 28.2%

Free Cash FlowQuality
$1.57B8/10

Generating 1.6B in free cash flow

Areas to Watch

AREC4 concerns · Avg: 3.0/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$221.34M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
0.0%3/10

0.0% margin — thin

Return on EquityProfitability
-4505.0%2/10

ROE of -4505.0% — below average capital efficiency

LIN4 concerns · Avg: 3.3/10
PEG RatioValuation
2.374/10

Expensive relative to growth rate

P/E RatioValuation
34.3x4/10

Premium valuation, high expectations priced in

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

EPS GrowthGrowth
-9.4%2/10

Earnings declined 9.4%

Comparative Analysis Report

WallStSmart Research

Bull Case : AREC

AREC has a balanced fundamental profile.

Bull Case : LIN

The strongest argument for LIN centers on Market Cap, Profit Margin, Operating Margin. Profitability is solid with margins at 20.3% and operating margin at 28.2%.

Bear Case : AREC

The primary concerns for AREC are EPS Growth, Market Cap, Profit Margin.

Bear Case : LIN

The primary concerns for LIN are PEG Ratio, P/E Ratio, Piotroski F-Score.

Key Dynamics to Monitor

AREC profiles as a value stock while LIN is a mature play — different risk/reward profiles.

AREC carries more volatility with a beta of 1.21 — expect wider price swings.

LIN is growing revenue faster at 5.8% — sustainability is the question.

LIN generates stronger free cash flow (1.6B), providing more financial flexibility.

Bottom Line

LIN scores higher overall (56/100 vs 19/100), backed by strong 20.3% margins. Both earn "Buy" 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.

American Resources Corp Class A

BASIC MATERIALS · COKING COAL · USA

American Resources Corporation supplies raw materials for the global infrastructure market. The company is headquartered in Fishers, Indiana.

Linde plc Ordinary Shares

BASIC MATERIALS · SPECIALTY CHEMICALS · USA

Linde plc is a multinational chemical company. It is the largest industrial gas company by market share and revenue. It serves customers in the healthcare, petroleum refining, manufacturing, food, beverage carbonation, fiber-optics, steel making, aerospace, chemicals, electronics and water treatment industries. The company's primary business is the manufacturing and distribution of atmospheric gases, including oxygen, nitrogen, argon, rare gases, and process gases, including carbon dioxide, helium, hydrogen, electronic gases, specialty gases, and acetylene.

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