WallStSmart

Atmos Energy Corporation (ATO)vsOne Gas Inc (OGS)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Atmos Energy Corporation generates 113% more annual revenue ($4.92B vs $2.31B). ATO leads profitability with a 28.5% profit margin vs 12.5%. ATO appears more attractively valued with a PEG of 2.03. ATO earns a higher WallStSmart Score of 66/100 (B-).

ATO

Strong Buy

66

out of 100

Grade: B-

Growth: 5.3Profit: 8.0Value: 5.0Quality: 4.0
Piotroski: 2/9Altman Z: 1.10

OGS

Buy

57

out of 100

Grade: C

Growth: 4.7Profit: 6.0Value: 4.0Quality: 4.0
Piotroski: 5/9Altman Z: 0.83
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for ATO.

OGSSignificantly Overvalued (-16.1%)

Margin of Safety

-16.1%

Fair Value

$71.84

Current Price

$79.98

$8.14 premium

UndervaluedFair: $71.84Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ATO4 strengths · Avg: 8.8/10
Operating MarginProfitability
37.2%10/10

Strong operational efficiency at 37.2%

Profit MarginProfitability
28.5%9/10

Keeps 29 of every $100 in revenue as profit

Price/BookValuation
1.9x8/10

Reasonable price relative to book value

EPS GrowthGrowth
23.3%8/10

Earnings expanding 23.3% YoY

OGS3 strengths · Avg: 8.7/10
Price/BookValuation
1.4x10/10

Reasonable price relative to book value

P/E RatioValuation
17.4x8/10

Attractively priced relative to earnings

EPS GrowthGrowth
39.6%8/10

Earnings expanding 39.6% YoY

Areas to Watch

ATO4 concerns · Avg: 3.3/10
PEG RatioValuation
2.034/10

Expensive relative to growth rate

Revenue GrowthGrowth
4.8%4/10

4.8% revenue growth

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Free Cash FlowQuality
$-399.43M2/10

Negative free cash flow — burning cash

OGS4 concerns · Avg: 2.3/10
Return on EquityProfitability
7.8%3/10

ROE of 7.8% — below average capital efficiency

PEG RatioValuation
4.192/10

Expensive relative to growth rate

Revenue GrowthGrowth
-2.9%2/10

Revenue declined 2.9%

Altman Z-ScoreHealth
0.832/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : ATO

The strongest argument for ATO centers on Operating Margin, Profit Margin, Price/Book. Profitability is solid with margins at 28.5% and operating margin at 37.2%.

Bull Case : OGS

The strongest argument for OGS centers on Price/Book, P/E Ratio, EPS Growth.

Bear Case : ATO

The primary concerns for ATO are PEG Ratio, Revenue Growth, Piotroski F-Score.

Bear Case : OGS

The primary concerns for OGS are Return on Equity, PEG Ratio, Revenue Growth.

Key Dynamics to Monitor

ATO profiles as a value stock while OGS is a declining play — different risk/reward profiles.

OGS carries more volatility with a beta of 0.66 — expect wider price swings.

ATO is growing revenue faster at 4.8% — sustainability is the question.

OGS generates stronger free cash flow (38M), providing more financial flexibility.

Bottom Line

ATO scores higher overall (66/100 vs 57/100), backed by strong 28.5% margins. Both earn "Strong 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.

Atmos Energy Corporation

UTILITIES · UTILITIES - REGULATED GAS · USA

Atmos Energy Corporation, headquartered in Dallas, Texas, is one of the United States' largest natural-gas-only distributors.

One Gas Inc

UTILITIES · UTILITIES - REGULATED GAS · USA

ONE Gas, Inc. is a regulated natural gas distribution company in the United States. The company is headquartered in Tulsa, Oklahoma.

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