WallStSmart

Berkshire Hathaway Inc (BRK-A)vsCitigroup Inc. (C)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Berkshire Hathaway Inc generates 359% more annual revenue ($375.39B vs $81.71B). C leads profitability with a 21.8% profit margin vs 19.3%. C appears more attractively valued with a PEG of 0.72. C earns a higher WallStSmart Score of 82/100 (A-).

BRK-A

Buy

61

out of 100

Grade: C+

Growth: 6.7Profit: 6.5Value: 5.0Quality: 7.0
Piotroski: 4/9Altman Z: 2.59

C

Exceptional Buy

82

out of 100

Grade: A-

Growth: 8.0Profit: 7.0Value: 7.0Quality: 3.5
Piotroski: 4/9Altman Z: -0.10

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

BRK-A6 strengths · Avg: 8.8/10
Market CapQuality
$1.05T10/10

Mega-cap, among the largest globally

EPS GrowthGrowth
119.6%10/10

Earnings expanding 119.6% YoY

Debt/EquityHealth
0.189/10

Conservative balance sheet, low leverage

P/E RatioValuation
14.6x8/10

Attractively priced relative to earnings

Price/BookValuation
1.5x8/10

Reasonable price relative to book value

Free Cash FlowQuality
$5.45B8/10

Generating 5.5B in free cash flow

C6 strengths · Avg: 9.5/10
Market CapQuality
$221.84B10/10

Mega-cap, among the largest globally

Price/BookValuation
1.1x10/10

Reasonable price relative to book value

Operating MarginProfitability
36.2%10/10

Strong operational efficiency at 36.2%

EPS GrowthGrowth
61.0%10/10

Earnings expanding 61.0% YoY

Profit MarginProfitability
21.8%9/10

Keeps 22 of every $100 in revenue as profit

PEG RatioValuation
0.728/10

Growing faster than its price suggests

Areas to Watch

BRK-A2 concerns · Avg: 3.0/10
Revenue GrowthGrowth
4.4%4/10

4.4% revenue growth

PEG RatioValuation
9.682/10

Expensive relative to growth rate

C3 concerns · Avg: 2.3/10
Debt/EquityHealth
1.903/10

Elevated debt levels

Free Cash FlowQuality
$-23.29B2/10

Negative free cash flow — burning cash

Altman Z-ScoreHealth
-0.102/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : BRK-A

The strongest argument for BRK-A centers on Market Cap, EPS Growth, Debt/Equity. Profitability is solid with margins at 19.3% and operating margin at 14.3%.

Bull Case : C

The strongest argument for C centers on Market Cap, Price/Book, Operating Margin. Profitability is solid with margins at 21.8% and operating margin at 36.2%. Revenue growth of 14.5% demonstrates continued momentum.

Bear Case : BRK-A

The primary concerns for BRK-A are Revenue Growth, PEG Ratio.

Bear Case : C

The primary concerns for C are Debt/Equity, Free Cash Flow, Altman Z-Score. Debt-to-equity of 1.90 is elevated, increasing financial risk.

Key Dynamics to Monitor

BRK-A profiles as a value stock while C is a mature play — different risk/reward profiles.

C carries more volatility with a beta of 1.09 — expect wider price swings.

C is growing revenue faster at 14.5% — sustainability is the question.

BRK-A generates stronger free cash flow (5.5B), providing more financial flexibility.

Bottom Line

C scores higher overall (82/100 vs 61/100), backed by strong 21.8% margins and 14.5% revenue growth. Both earn "Exceptional 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.

Berkshire Hathaway Inc

FINANCIAL SERVICES · INSURANCE - DIVERSIFIED · USA

Berkshire Hathaway Inc. is an American multinational conglomerate holding company headquartered in Omaha, Nebraska, United States. The company wholly owns GEICO, Duracell, Dairy Queen, BNSF, Lubrizol, Fruit of the Loom, Helzberg Diamonds, Long & Foster, FlightSafety International, Pampered Chef, Forest River, and NetJets, and also owns 38.6% of Pilot Flying J; and significant minority holdings in public companies Kraft Heinz Company (26.7%), American Express (18.8%), The Coca-Cola Company (9.32%), Bank of America (11.9%), and Apple (6.3%).

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Citigroup Inc.

FINANCIAL SERVICES · BANKS - DIVERSIFIED · USA

Citigroup Inc. is an American multinational investment bank and financial services corporation headquartered in New York City. The company was formed by the merger of banking giant Citicorp and financial conglomerate Travelers Group in 1998; Travelers was subsequently spun off from the company in 2002. Citigroup owns Citicorp, the holding company for Citibank, as well as several international subsidiaries. Citigroup is incorporated in Delaware.

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